結算英文12篇

時間：2022-08-04 寫作知識點擊：

結算英文12篇

結算英文(1)

Attachment 1

(ABCSHS［2008］4010)

Service Contract of Verification of Bank Account

Party A (Full name): ____________________________________________________________

Address: __________________________________Zip Code: ____________________________

Contact person: __________________ Mobile: ___________________ Tel: _________________

Party B (Full name): _______________________________________Agriculture Bank of China

Address: _______________________________________________________________________

Contact person: _________________________Tel: _____________________________________

To assure the cash safety and accuracy of Party B’s account, both parties shall obey the following contract on the basis of equality, voluntariness and mutual benefit through consultation according to “Administrative Rules for RMB Bank Settlement Accounts”.

Article I: Fundamental Agreement

1. Both parties shall establish and complete the system of verification of bank account, check and correct any mistakes in bank account.

2. Party B shall provide bank balance statements according to the agreed methods and period in this contract to Party A and take prompt action to solve the discrepancy opinion put forward by Party A to ensure accuracy of the bank recording.

3. Party A shall designate person to check the bank account with the bank according the agreed methods and period in this contract with Party B and make adjustment form of bank balance to be consistent with the bank balance statements. If adjustment result is not consistent with the bank balance statements, Party A shall found out the reason, solve the problem and inform the result to Party B.

4. The bank statements in this contract include detailed bank statements and balance statements in which balance statement is sent out in the name of ________________ Agriculture Bank of China and needs Party A to send back to Party B after verification. If Party A shall have any problems about the content of the detailed statement, Party A shall contact Party B and Party B shall deal with the problem in time.

5. The method chosen by Party A is (Please mark “ “ in □)

□ Paper bank statement

□ E-bank statement

Registered no. of net bank_____________ Code of the operator___________

E-mail address: _____________________________________________________

If Party A needs to change the method of verification of bank account or there is any modification in net-bank registered no., operator’s code or the email address, Party A should go to the opening bank or registered bank to apply and sign the contract again.

6. Party A shall ensure the truthfulness and validation of its provided contact way and if there is need to change the delivery way, delivery address, contact telephone or person of the verification of bank account in this contract, Party shall inform Party A before the delivery of bank statements. Party A shall bear the risk and responsibility if Party A fails to inform Party B of the right or changed contact way.

Article II. Account of Verification

The account mentioned in this contract means the deposit and loan account that Party A opens in Agriculture Bank of China.

Account No. Opening Bank

Both parties can add “account list of bank statement of Agriculture Bank of China, Shanghai Branch” in which all the listed accounts are also applicable to the agreement in this contract.

Article III. Detailed bank statements

1. Party B shall send the detailed bank statement to Party A once a month. The period should be one calendar month regarding the last day of each month as the deadline of bank statement.

2. The methods for Party B to receive detailed bank statements (Please mark “ “ in □)

□ Party A fetch from the E-Banking Receipt case

□ Other methods agreed by both parties

Article IV Bank balance statements

1. Party B shall deliver the bank balance statements to Party A by ______ (month/season). The period of balance statement shall be one calendar _________ (month/season). The last day of ________ (month/season) shall be the deadline of each period. Party B shall send the balance statement of previous month 10 working days after the deadline of the period. Party B can adjust the frequency of bank statement according to the business development of Party A.

2. The methods for Party B to receive detailed bank statements (Please mark “ “ in □)

□ Delivery to Party A Location:_____________________________________

□ Party A shall fetch from the E-Banking Receipt case

□ Party A shall download from net bank □ Delivery to Party A’s Email address

□ Other methods agreed by both parties: ___________________________________

Article V Collection of bank statement

1. If Party A chooses to fetch detailed statement/balance statement, Party A shall fetch the bank statement in the E-Banking Receipt case 10 working days after the deadline of account verification period. If Party A fails to fetch the bank statement in time or fail to inform Party A to 補制 bank statement, Party A is regarded to receive the bank statement which is consistent with its bank account.

2. If Party A chooses to receive detailed statement/balance statement by post and fails to receive the bank statement 15 working days after the deadline of account verification period, Party A shall contact Party B within 20 working days after the deadline of account verification period to apply for the delivery of bank statement again. Otherwise, Party A is regarded to receive the bank statement which is consistent with its bank account.

3. If Party A chooses to download statement/balance statement through net bank, Party A shall download from the net bank 10 working days after the deadline of account verification. If Party A fails to download or fail to contact Party B within 15 working days after the deadline of account verification period, Party A is regarded to receive the bank statement which is consistent with its bank account.

4. ………………

If one of the accounts of Party A in this contract meets the related regulation of People’s Bank of China which is considered as unsettled account, Party B stops the bank statement service of this account. If all the accounts of Party A in this contract meet the related regulation of People’s Bank of China which is considered as unsettled accounts, this contract terminates automatically. If Party B is merged or closed and Party A is informed by business notification, this contract terminates automatically. In the case that the loaning account has unpaid loaning interets in this contract, Party B can stop the bank statement service according to various situation until Party A clears all the unpaid interests.

If both parties change the company name, this contract continues to take effect on the changed entities.

Article IX Other events

1. Both parties can solve disputes through negotiation. If no agreements are made by negotiation, disputes should be settled by the local people’s court where Party B is located.

2. Any contents in this contract which is inconsistent with signed “Administrative Contract For RMB Bank Settlement Accounts of Agriculture Bank of China” by the two parties shall refer to this contract.

3. If the bank account involved in this contract is other sub-branch of Agriculture Bank of China other than Party B, Party A can consider Party B has been authorized by the sub-branch to deal with Party A’s bank statement business.

4. In case of force-majeure which causes either party fails to obey the business in this contract, both parties shall not bear breach responsibilities. However, either party who has force-majeure situation shall inform the other party within 15 days and provide the related official certificate. Either party or both parties shall continue to obey the contract in the reasonable time when the influence of force-majeure is removed.

___________________________________________________________________________________________________________________________________________________________________________________________________________________________

Article X The contract has two originals, one for each party with equal effectiveness.

Article XI Reminder

Party B has reminded Party A to pay attention to the full and accurate understanding of this contract and has made related explanation required by Party A. Both parties shall have the consistent understanding of this contract.

Party A (Seal) Party B (Seal)

Legal representative Legal representative

Or authorized representative: Or authorized representative:

Date: ______________________

Place:

結算英文(2)

1. To the exporter, the fastest and safest method of settlement is ( B )

A. letter of credit B. cash in advance C. open account D. banker’s draft

2. To the importer, the most favorable method of settlement is ( C )

A.letter of credit B. cash in advance C. open account D. collection

3. Which of the following payment method is based on commercial credit?( C )

A.letter of credit B.bank guarantee C. collection D. standby credit

4. An exporter sells goods to a customer abroad on FOB and on CIF terms, who is responsible for the freight charges in each? ( A )

A. importer; exporter B. exporter; importer

C. importer; importer D. exporter; exporter

5. International cash settlement has the following disadvantages except ( B )

A. expensive B. safe C. risky D. time-consuming

6. CHIPS is the electronic clearing system for ( B )

A.GBP B. USD C.CNY D. EUR

7. CHAPS is the electronic clearing system for ( A )

A.GBP B. USD C.CNY D. EUR

8. BOJ-NET is the electronic clearing system for ( D )

A. USD B. GBP C.EUR D.JPY

9. TARGET is the electronic clearing system for ( C )

A. USD B. GBP C.EUR D.JPY

10. CHATS is the electronic clearing system for ( D )

A. USD B. GBP C.EUR D.HKD

11. From a Chinese bank’s point of view , the current account it maintains abroad is known as ( A )

A. a nostro account B. a vostro account

C. a current account D.a home currency account

12. From a Chinese bank’s point of view , the current account maintained by a foreign bank with him is known as （B ）

A.a nostro account B.a vostro account

C.a current account D.a foreign currency account

13. International trade settlement methods are used to complete the money transfer aroused by ( A)

A. goods transactions B. services supply

C. security investment D. investment incomes

14. Documentary credit business is subject to ( A )

A. UCP600 B.URC522 C. URDG758 D. ISP98

15. Collection business is subject to ( B )

A. UCP600 B.URC522 C. URDG758 D. ISP98

16. Standby credit business is subject to ( D )

A. UCP600 B.URC522 C. URDG758 D. ISP98

17.Letter of guarantee business is subject to ( C )

A. UCP600 B.URC522 C. URDG758 D. ISP98

18. London is the clearing centre for ( B )

A. USD B. GBP C.EUR D.HKD

19. New York is the clearing centre for ( A )

A. USD B. GBP C.EUR D.HKD

20. Tokyo is the clearing centre for ( D )

A. USD B. GBP C.EUR D.JPY

21. Frankfurt is the clearing centre for ( C )

A. USD B. GBP C.EUR D.HKD

22.Among the following documents, the one which is not regarded as control documents is ( D )

A. authorized signatures B. test keys

C. schedule of terms and conditions D. correspondent arrangement

23. The seller should arrange for the insurance of the goods transportation under ( C )

A.FOB　　 B.CFR C.CIF　　　　D.EXW

24.（ A ） cheque can be cashed over the counter of paying bank.

A. An open B. A crossed C. A general crossing D. A special crossing

25. The effect of a blank endorsement is to make a negotiable instrument payable to the （ C ）

A. specified person B, order of a specified person C. bearer D. named person

26. If the bill is payable “60 days after date”, the date of payment is decided according to （ C ）

A. the date of acceptance B. the date of presentation

C. the date of issuance D. the date of maturity

27. The party to whom the bill is addressed is called the（ B ）

A. drawer B. drawee C. holder D. payee

28. When financing is without recourse, this means that the bank has no recourse to the （ D ）if such drafts are dishonored.

A. payer B. drawee C. acceptor D. drawer

29. The（ C ） of a promissory note assumes the prime liability to make payment of the note.

A. holder B. drawee C. maker D. acceptor

30. The bill which must be presented for acceptance is （ B ）

A. the bill payable at xx days after date B. the bill payable xx days after sight

C. the bill payable on a fixed date D. the bill payable at sight

31. In order to retain the liabilities of the other parties, a bill that has been dishonored must be （ A ）

A. protested B. given to the acceptor

C. retained in the files D. presented to a bank

32.（ C ）is not a holder of a bill

A. Payee B. Endorsee C. Drawer D. Bearer

33. Which of the following is a relative essential item of a bill ?（ B ）

A. amount B. tenor C. payee D. drawee

34. An endorsement ,which prohibits the further negotiation of the instrument ,is called （ D ）endorsement .

A. qualified B. general C. specific D. restrictive

35. A check is a （ D ）draft drawn on a bank

A. time B.usance C. direct D. demand

36. The act which is never involved in promissory note business is （ C ）

A.endorsement B.dishonor C.acceptance D.presentation

37. The act which is never involved in check business is （ C ）

A.endorsement B.dishonor C.acceptance D.presentation

38. The acceptor of a bill is the person who originally named as ( B ) of the bill.

A. drawer B. drawee C.payee D.endorser

39. The first holder of a bill is the ( C ) of the bill

A. drawer B. drawee C.payee D.acceptor

40. Among the following crossed cheques, the one which contains the words ( D ) is a special crossed cheque.

A. banker B. not negotiable C. A/C payee D. Bank of China

41. The means of authenticating payment order in mail transfer is the （ D ）

A. SWIFT authentic key B. schedule of terms and conditions

C. test key D. authorized signatures

42. The means of authenticating payment order in telegraphic transfer is the（ C ）

A. correspondent arrangement B. schedule of terms and conditions

C. test key D. authorized signatures

43. Which of the following is not a method of remittance? （ C ）

A. M/T B. T/T C. T/R D. D/D

44. Open account as a payment method is usually used when （ D ）

A.goods are sold under the seller’s market condition

B.goods are badly needed by the buyer

C.goods are of special standards or special specifications

D.goods are sold under the buyer’s market condition

45. If the reimbursement instruction written on the payment order is expressed as ‘in cover , we have credited your A/C with us’, the A/C relationship between the remitting bank and the paying bank must be( A )

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

46. If the reimbursement instruction written on the payment order is expressed as ‘in cover, please debit our A/C with you’, the A/C relationship between the remitting bank and the paying bank must be( B )

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

47. If the reimbursement instruction written on the payment order is expressed as ‘in cover, we have authorized Bank A to debit our A/C and credit your A/C with them’, the A/C relationship between the remitting bank and the paying bank must be( C )

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

48. If the reimbursement instruction written on the payment order is expressed as ‘in cover, we have instructed Bank X to transfer the proceeds to your A/C with bank Y’, the A/C relationship between the remitting bank and the paying bank must be ( D )

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

49. It will be more convenient if the collecting bank appointed by the seller （ B ）

A. is a large bank

B. is the remitting bank’s correspondent in the place of the importer

C. is in the exporter’s country

D. acts on the importer’s instructions

50. Under D/P, the documents will not be delivered to the buyer until （ D ）

A. the goods have arrived

B. the documents have arrived

C. the documents are presented to the buyer

D. the bill is paid by the buyer

51. Under D/A, the documents will not be delivered to the buyer until （ D ）

A. the goods have arrived

B. the documents have arrived

C. the documents are presented to the buyer

D. the bill is accepted by the buyer

52. In collection business, banks are obligated to check the documents received to see that （ C ）

A. they are authentic

B. they are regular

C. they are the same as those listed in the collection instruction

D. they are in the right form

53. A bill of exchange which is accompanied by shipping documents is known as （ B ）

A. a clean bill

B. a documentary bill

C. a clean collection

D. a documentary collection

54. In documentary collection, after the goods have been shipped, the exporter presents the documents to （ C ）for collection

A. the collecting bank

B. the reimbursing bank

C. the remitting bank

D. the opening bank

55. Which of the following is not the obligation of remitting bank in collection ?（ D ）

A. to complete a collection order strictly according to the principal’s instructions.

B. to perform following all the instructions given by the principal.

C. to keep the documents well

D. to examine the contents of documents in detail

56. Which of the following is not the obligation of the collecting bank?（ B ）

A.to verify the authenticity of the collection order

B. to take care of goods

C.to release documents strictly on the delivery terms of documents.

D.to perform following all the instructions given by the remitting bank.

57.In collection business, the drawer of the draft for collection is ( A )

A. seller B. buyer C. remitting bank D. collecting bank

58. In collection business, the drawee of the draft for collection is ( B )

A. seller B. buyer C. remitting bank D. collecting bank

59. If the collection instruction given by the principal specifies that collection charges are to be borne by the drawee but with no express statement that they may not be waived, charges will be for the account of ( A ) providing the drawee refuses to pay them.

A. principal B. remitting bank C. collecting bank D. presenting bank

60.The price term which is more favorable to the seller under collection is ( D )

A. EXW B. FOB C. CFR D. CIF

61. In L/C business , the exporter can receive the payment only when ( C )

A. he has shipped the goods

B.he has presented the documents

C.the documents presented constitute a complying presentation

D.the importer has taken delivery of the goods.

62. In L/C business, the issuing bank can refuse to pay the credit amount when ( C )

A.the applicant prevents him from making payment

B.the goods are not the same as those stipulated in the sales contract

C.one kind of document required by L/C isn’t presented.

D.balance of the applicant’s account is not enough for payment .

63. Of the following kinds of L/C, ( B )is the L/C which requires no drafts at all.

A.sight payment credit

B.deferred payment credit

C.acceptance credit

D.negotiation credit

64. Of the following kinds of L/C, ( C ) is the L/C in which drafts are always required.

A.sight payment credit

B.deferred payment credit

C.acceptance credit

D.negotiation credit

65. Of the following kinds of L/C, ( D ) is the L/C which is especially suitable for use to settle the payment of trade conducted through a middleman.

A.non-transferable credit

B.reciprocal credit

C.revolving credit

D.back to back credit

66. Of the following kinds of L/C, ( A )is the L/C which is especially suitable for use to settle the payment of trade conducted through a middleman.

A. transferable credit

B. reciprocal credit

C. revolving credit

D.confirmed credit

67 Of the following kinds of L/C, ( C ) is the L/C which is especially suitable for use to settle the payment under a long term contract covering goods to be transported by regular partial shipments.

A.non-transferable credit

B.reciprocal credit

C.revolving credit

D.back to back credit

68.Of the following kinds of L/C, ( B ) is the L/C which is especially suitable for use to settle the payment under counter trade.

A.non-transferable credit

B.reciprocal credit

C.revolving credit

D.back to back credit

69. Confirmation of a credit may be given by ( B )

A. the beneficiary at the request of the importer

B. the advising bank at the request of the issuing bank

C. the advising bank after the receipt of correct documentation

D. the issuing bank after the receipt of correct documentation

70. The credit may only be confirmed if it is so authorized or allowed by ( A )

A. the issuing bank

B. the supplier

C. the advising bank

D. the beneficiary

71. The second beneficiary of a transferable letter of credit is the ( D )

A. middleman

B. transferring bank

C. the applicant of the transferred credit

D. real supplier of the goods

72. The first beneficiary of a transferable letter of credit is the ( A )

A. middleman

B. transferring bank

C. the applicant of the transferred credit

D. real supplier of the goods

73. The red clause credit is often used as a method of ( B )

A. providing the buyer with funds prior to shipment

B. providing the seller with funds prior to shipment

C. providing the buyer with funds after shipment

D. providing the seller with funds after shipment

74. An applicant must reimburse an issuing bank unless he finds that ( D )

A. goods are defective

B. goods are not as ordered in the sales contract

C. documents received do not allow him to clear the goods through customs

D. documents do not conform on the face to the terms and conditions of the credit

75. Application for any amendment to a letter of credit should be given to the issuing bank by ( A )

A. the applicant

B. the beneficiary

C. the advising bank

D. the nominated bank

76. The message type which is used to send a amendment notice of a documentary credit through SWIFT is numbered ( C )

A. 700 B. 705 C. 707 D. 710

77.Among all the financial methods mentioned bellow , which method provides funds without recourse ？ ( C )

A. packing loans

B. bill discounting

C. forfaiting

D. borrowing docs against T/R

78.Under letter of credit, the primary debtor is the( C )

A. applicant B. importer C. issuing bank D. nominated bank

79. The applicant of letter of credit is ( B )

A. the exporter B. the importer C. the exporter’s bank D. the importer’s bank

80. The beneficiary of letter of credit is ( A )

A. the exporter B. the importer C. the exporter’s bank D. the importer’s bank

81.A letter of credit which is expired on Oct. 1, 2008 specifies that “documents must be presented within 15days after the on board date of bill of lading”. If the on board date of bill of lading is Sep. 10,2008, the latest date of presentation must be ( B )

A. Sep. 24 ,2008 B. Sep. 25 ,2008 C. Sep. 26 ,2008 D. Oct. 1, 2008

82. If there is no indication in the credit of the insurance coverage required, the amount of insurance coverage must be at least ( C ) of the CIF or CIP value of the goods.

A. 100% B.105% C. 110% D.120%

83. Which of the following actions performed by the nominated bank is not regard as the action of honor( D )

A. to pay at sight under sight payment credit

B. to incur a deferred payment undertaking and pay at maturity under deferred

payment credit

C. to accept the draft and pay at maturity under acceptance credit

D. to negotiate under negotiation credit

84. Complying presentation under letter of credit means a presentation that is in accordance with the terms and conditions of credit, the applicable rules of UCP and provisions of ( B )

A. ISP98 B. ISBP681

C. ICC Publication No.522 D.ICC Publication No. 758

85. Among the following banks, the one who has no obligation to examine documents under letter of credit is ( C )

A. the issuing bank B. the confirming bank

C. the reimbursing bank D. the nominated bank

86.The following are the financing methods which can be used by the seller in L/C business except ( D )

A. negotiating the documentary draft to his bank

A. applying for packing loans from his bank

B. discounting the time draft already accepted by the drawee bank

D. Borrowing docs from issuing bank against T/R

87.The following are the financing methods which can be used by the buyer in L/C business except ( D )

A.applying for issuing L/C with no margin requirement.

B.borrowing docs from issuing bank against T/R

C.taking the goods from shipping company against indemnity guarantee signed by the issuing bank.

D.applying for packing loans from his bank

88. A bill of lading doesn"t function as ( D )

A. a contract of transportation B. a receipt of goods

C a certificate of title to the goods D. an accounting document

89. The drawee of a draft drawn under letter of credit may be ( C )

A. the beneficiary B. the applicant

C. the issuing bank D. the negotiating bank

90. If the bill of lading is made out to order , it must be endorsed by （ B ）so as to complete the transfer of the title to the goods .

A. the carrier

B. the shipper

C. the notify party

D. the nominated bank

結算英文(3)

一，名詞解釋

第一章

International Settlement（國際結算）： International Settlement is defined as financial activities conducted among different countries in which payments are effected or funds are transferred from one country to another, in order to settle accounts, debts, claims and etc.

Negotiable instruments（可轉讓票據）： A negotiable instrument is an instrument the titles on which can be transferred easily from one party to another, which is a kind of financial documents.

Drawer（出票人）

drawee（付款人）

payee（收款人）

endorse（背書）

letter of credit（信用證）

Standby letter of credit（備用信用證）

guarantee（保函）

international factoring（國際保理）

international forfaiting（國際無追索權買斷）

Marine Bill Of Lading（海運提貨單）

Airway Bill（空運提單）

Insurance Policy（保險單）

Customs Invoice（海關發票）

International Cargo Trade Settlement（國際貨物貿易結算）：The financial activity arising from international cargo merchandise trade is called international cargo trade settlement.

International Service Trade Settlement（國際服務貿易結算）：International service trade settlement refers to the settlement related to the cross-border services providing.

General Agreement on Trade in Service（服務貿易總協定）：a treaty of the World Trade Organization, covers four modes of supply for the delivery of services in cross-border trade.

Cross-border supply（跨境交付）：refer to the services delivered within the territory of the member, from the territory of another member. It is the services but not the people or material that crosses the border.

Consumption abroad（境外消費）：Consumption abroad is the services delivered outside the territory of the member, in the territory of another member, to a service consumer of the

member.

Commercial presence（商業存在）：Commercial presence is the services delivered within the territory of the member, through the commercial presence of the supplier.

Presence of natural person（自然人流動）：Presence of natural person is services delivered

within the territory of the member, with supplier presenting as a natural person.

International Non-trade Settlement（國際非貿易結算）： International Non-Trade Settlement refers to financial activities that are generated in the course of other cross-border economic (excluding international trade), political and cultural contacts.

Cash on Delivery（貨到付款）

Document against payment（付款交單）

clearing systems（清算系統）

Clearing House Inter-bank Payment System(CHIPS) 紐約清算所銀行同業支付系統

Clearing House Automated Payment System(CHAPS) 自動支付清算系統

negotiating bank（議付銀行）

accepting bank（承兌銀行）

reimbursement bank（償付銀行）

confirming bank（保兌銀行）

International Trade Customs and Practices（國際貿易慣例）：International customs and practices are the habitual patterns rules and regulations recognized by international community. They are formed in long-term international communication and practice.

UK Bill of Exchange Act of 1882（匯票法）

US Uniform Commercial Code of 1952（統一商法典）

Correspondent Bank（關系銀行）：When a local bank and a foreign bank provide agency services for each other under an agreement, the two banks become correspondent banks in international settlement mutually.

Depository Bank（保管銀行）

Non- depository Bank（非保管銀行）

第二章

Bill of Exchange（匯票）：Bill of Exchange is “an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or to the bearer.”

Promissory Note（本票）：A promissory note is an unconditional promise in writing made by one person to another signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money, to, or to the order of, a specified person or to bearer.

Cheque（支票）：it is “an bill of exchange drawn on a banker payable on demand” It is an unconditional order in writing, signed by the person giving it, requiring the banker to whom it is addressed to pay on demand a sum certain in money to, or to the order of, a specified person or to bearer.

Non-causative Nature（無因性）：means when the creditor exercises his right (ask the payer for payment), he needn’t indicates the payer the reason.

General acceptance（一般承兌）：It means the acceptor signs on the face of the draft, accepting the drawer’s order without restrictive statement

Qualified acceptance（條件承兌）：It means the acceptor signs on the face of the draft, using specific wording to change the effect after acceptance.

Dishonor（拒付）：Act of dishonor is a failure or refusal of acceptance or payment of a bill of exchange when presented.

Right of Recourse（追索權）：Recourse refers to act of the holder to demand for payment from the drawer and endorser in case that the draft has been dishonored.

Crossed cheque（劃線支票）is the cheque with the two parallels on the face, it can be used only for account transfer

Open cheque（普通支票）：is the cheque without the two parallels on the face, it can be used for cash withdrawal and account transfer

Certified cheque（保付支票）：is one that is certified by the drawee bank. Once a cheque is certified by the drawee bank, all other obligors on the cheque would be discharged from the liability of payment.

Uncertified cheque（未證明支票）：is the counter example of certified cheque.

cheque payable to bearer（無記名支票）：When the payee of a cheque is the bearer. It can be transferred against delivery.

cheque payable to order（記名支票）：When the payee of a cheque is a nominated person.

第三章：

Remittance（匯付）：refers to funds transfer from one party to another among different countries.

Remitting Bank（匯出行）：Remitting Bank is the bank that transfers funds at the request of remitter to its correspondent or branch in another country and instructs the latter to pay a certain amount of money to the beneficiary

Beneficiary（收款人）

Paying Bank（付款行）：Paying bank is the bank that is entrusted in the payment instruction by the remitting bank to pay a certain amount of money to the payee or the beneficiary.

Telegraphic Transfer(T/T)：電匯：Telegraphic transfer means the remitting bank sends its payment order to the paying bank by cable/telex/SWIFT. It is the most efficient and safest way to transfer fund.

Mail Transfer (M/T)：信匯：Mail transfer means that the remitting bank, on the request of the remitter, transfers the funds by mailing a payment order or mail transfer advice, authorizing the paying bank to make payment to the payee or the beneficiary

Demand Draft (D/D)：即期匯票/票匯：Demand draft is a remittance that the remitting bank , at the request of the remitter , draws a demand draft on the paying bank , ordering the latter to pay a certain sum of money to the beneficiary(the payee of the draft) on presentation.

Remittance Reimbursement（回款）：When the paying bank effects payment to the payee according to the remitting bank"s instruction, the paying bank will be paid the same amount from the remitting bank.

Cancellation of Remittance（取消匯款）：means the remittance can be canceled before its payment It can be done by either the remitter or the beneficiary.

第四章

collection（托收）：It means when exporter (or the creditor) has shipped the ordered goods or provided the regulated services, he will submit financial documents or commercial documents or both, which evidence the fulfillment of the contract obligation and claim thereto, to his bank, request his bank, to entrust the importer’s bank ( normally the exporter bank’s correspondent bank ) to present the document to the importer (or the debtor), and to collect money for goods or service from the importer.

Financial documents（金融單據）：bills of exchange, promissory notes, cheques, or other similar instruments used for obtaining the payment.

Commercial documents（商業單據）：invoices, transport documents, documents of title or other similar documents, or any other documents whatsoever, not being financial documents.

Principal（委托人）：It is a party that entrusts the bank to handle collection business. He hands commercial documents or financial instruments or both to the bank, instructing the remitting bank to collect money for goods or service for him.

Clean Collection（光票托收）：It is collection of financial documents not accompanied by commercial documents.

Documentary Collection（跟單托收）：It refers to the process by which the principal submits financial documents accompanied by commercial documents or commercial documents only to remitting bank for collecting proceeds from the drawee

Documents against Payment (D/P)：付款交單：D/P means documents will be released only against payment

Documents against Acceptance (D/A)：承兌交單：means that the collecting bank is allowed to release the documents to the drawee against the drawee’s acceptance of a draft

Direct Collection（直接托收）：Direct collection is an arrangement which the principal obtains remitting bank’s pre-numbered direct collection instruction, which is filled by the principal himself enabling him to send the documents directly to collecting bank for collection.

第五章：

letter of credit（信用證）：a letter of credit is an undertaking at the request of the applicant, written by the issuing bank to the beneficiary, informing it that the bank will pay a sum certain in money, if it provides complying documents within a prescribed time of period.

結算英文(4)

1. To the exporter, the fastest and safest method of settlement is ( B )

A. letter of credit B. cash in advance C. open account D. banker’s draft

2. To the importer, the most favorable method of settlement is ( C )

A.letter of credit B. cash in advance C. open account D. collection

3. Which of the following payment method is based on commercial credit?( C )

A.letter of credit B.bank guarantee C. collection D. standby credit

4. An exporter sells goods to a customer abroad on FOB and on CIF terms, who is responsible for the freight charges in each? ( A )

A. importer; exporter B. exporter; importer

C. importer; importer D. exporter; exporter

5. International cash settlement has the following disadvantages except ( B )

A. expensive B. safe C. risky D. time-consuming

6. CHIPS is the electronic clearing system for ( B )

A.GBP B. USD C.CNY D. EUR

7. CHAPS is the electronic clearing system for ( A )

A.GBP B. USD C.CNY D. EUR

8. BOJ-NET is the electronic clearing system for ( D )

A. USD B. GBP C.EUR D.JPY

9. TARGET is the electronic clearing system for ( C )

A. USD B. GBP C.EUR D.JPY

10. CHATS is the electronic clearing system for ( D )

A. USD B. GBP C.EUR D.HKD

11. From a Chinese bank’s point of view , the current account it maintains abroad is known as ( A )

A. a nostro account B. a vostro account

C. a current account D.a home currency account

12. From a Chinese bank’s point of view , the current account maintained by a foreign bank with him is known as （B ）

A.a nostro account B.a vostro account

C.a current account D.a foreign currency account

13. International trade settlement methods are used to complete the money transfer aroused by ( A)

A. goods transactions B. services supply

C. security investment D. investment incomes

14. Documentary credit business is subject to ( A )

A. UCP600 B.URC522 C. URDG758 D. ISP98

15. Collection business is subject to ( B )

A. UCP600 B.URC522 C. URDG758 D. ISP98

16. Standby credit business is subject to ( D )

A. UCP600 B.URC522 C. URDG758 D. ISP98

17.Letter of guarantee business is subject to ( C )

A. UCP600 B.URC522 C. URDG758 D. ISP98

18. London is the clearing centre for ( B )

A. USD B. GBP C.EUR D.HKD

19. New York is the clearing centre for ( A )

A. USD B. GBP C.EUR D.HKD

20. Tokyo is the clearing centre for ( D )

A. USD B. GBP C.EUR D.JPY

21. Frankfurt is the clearing centre for ( C )

A. USD B. GBP C.EUR D.HKD

22.Among the following documents, the one which is not regarded as control documents is ( D )

A. authorized signatures B. test keys

C. schedule of terms and conditions D. correspondent arrangement

23. The seller should arrange for the insurance of the goods transportation under ( C )

A.FOB　　 B.CFR C.CIF　　　　D.EXW

24.（ A ） cheque can be cashed over the counter of paying bank.

A. An open B. A crossed C. A general crossing D. A special crossing

25. The effect of a blank endorsement is to make a negotiable instrument payable to the （ C ）

A. specified person B, order of a specified person C. bearer D. named person

26. If the bill is payable “60 days after date”, the date of payment is decided according to （ C ）

A. the date of acceptance B. the date of presentation

C. the date of issuance D. the date of maturity

27. The party to whom the bill is addressed is called the（ B ）

A. drawer B. drawee C. holder D. payee

28. When financing is without recourse, this means that the bank has no recourse to the （ D ）if such drafts are dishonored.

A. payer B. drawee C. acceptor D. drawer

29. The（ C ） of a promissory note assumes the prime liability to make payment of the note.

A. holder B. drawee C. maker D. acceptor

30. The bill which must be presented for acceptance is （ B ）

A. the bill payable at xx days after date B. the bill payable xx days after sight

C. the bill payable on a fixed date D. the bill payable at sight

31. In order to retain the liabilities of the other parties, a bill that has been dishonored must be （ A ）

A. protested B. given to the acceptor

C. retained in the files D. presented to a bank

32.（ C ）is not a holder of a bill

A. Payee B. Endorsee C. Drawer D. Bearer

33. Which of the following is a relative essential item of a bill ?（ B ）

A. amount B. tenor C. payee D. drawee

34. An endorsement ,which prohibits the further negotiation of the instrument ,is called （ D ）endorsement .

A. qualified B. general C. specific D. restrictive

35. A check is a （ D ）draft drawn on a bank

A. time B.usance C. direct D. demand

36. The act which is never involved in promissory note business is （ C ）

A.endorsement B.dishonor C.acceptance D.presentation

37. The act which is never involved in check business is （ C ）

A.endorsement B.dishonor C.acceptance D.presentation

38. The acceptor of a bill is the person who originally named as ( B ) of the bill.

A. drawer B. drawee C.payee D.endorser

39. The first holder of a bill is the ( C ) of the bill

A. drawer B. drawee C.payee D.acceptor

40. Among the following crossed cheques, the one which contains the words ( D ) is a special crossed cheque.

A. banker B. not negotiable C. A/C payee D. Bank of China

41. The means of authenticating payment order in mail transfer is the （ D ）

A. SWIFT authentic key B. schedule of terms and conditions

C. test key D. authorized signatures

42. The means of authenticating payment order in telegraphic transfer is the（ C ）

A. correspondent arrangement B. schedule of terms and conditions

C. test key D. authorized signatures

43. Which of the following is not a method of remittance? （ C ）

A. M/T B. T/T C. T/R D. D/D

44. Open account as a payment method is usually used when （ D ）

A.goods are sold under the seller’s market condition

B.goods are badly needed by the buyer

C.goods are of special standards or special specifications

D.goods are sold under the buyer’s market condition

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

49. It will be more convenient if the collecting bank appointed by the seller （ B ）

A. is a large bank

B. is the remitting bank’s correspondent in the place of the importer

C. is in the exporter’s country

D. acts on the importer’s instructions

50. Under D/P, the documents will not be delivered to the buyer until （ D ）

A. the goods have arrived

B. the documents have arrived

C. the documents are presented to the buyer

D. the bill is paid by the buyer

51. Under D/A, the documents will not be delivered to the buyer until （ D ）

A. the goods have arrived

B. the documents have arrived

C. the documents are presented to the buyer

D. the bill is accepted by the buyer

52. In collection business, banks are obligated to check the documents received to see that （ C ）

A. they are authentic

B. they are regular

C. they are the same as those listed in the collection instruction

D. they are in the right form

53. A bill of exchange which is accompanied by shipping documents is known as （ B ）

A. a clean bill

B. a documentary bill

C. a clean collection

D. a documentary collection

54. In documentary collection, after the goods have been shipped, the exporter presents the documents to （ C ）for collection

A. the collecting bank

B. the reimbursing bank

C. the remitting bank

D. the opening bank

55. Which of the following is not the obligation of remitting bank in collection ?（ D ）

A. to complete a collection order strictly according to the principal’s instructions.

B. to perform following all the instructions given by the principal.

C. to keep the documents well

D. to examine the contents of documents in detail

56. Which of the following is not the obligation of the collecting bank?（ B ）

A.to verify the authenticity of the collection order

B. to take care of goods

C.to release documents strictly on the delivery terms of documents.

D.to perform following all the instructions given by the remitting bank.

57.In collection business, the drawer of the draft for collection is ( A )

A. seller B. buyer C. remitting bank D. collecting bank

58. In collection business, the drawee of the draft for collection is ( B )

A. seller B. buyer C. remitting bank D. collecting bank

A. principal B. remitting bank C. collecting bank D. presenting bank

60.The price term which is more favorable to the seller under collection is ( D )

A. EXW B. FOB C. CFR D. CIF

61. In L/C business , the exporter can receive the payment only when ( C )

A. he has shipped the goods

B.he has presented the documents

C.the documents presented constitute a complying presentation

D.the importer has taken delivery of the goods.

62. In L/C business, the issuing bank can refuse to pay the credit amount when ( C )

A.the applicant prevents him from making payment

B.the goods are not the same as those stipulated in the sales contract

C.one kind of document required by L/C isn’t presented.

D.balance of the applicant’s account is not enough for payment .

63. Of the following kinds of L/C, ( B )is the L/C which requires no drafts at all.

A.sight payment credit

B.deferred payment credit

C.acceptance credit

D.negotiation credit

64. Of the following kinds of L/C, ( C ) is the L/C in which drafts are always required.

A.sight payment credit

B.deferred payment credit

C.acceptance credit

D.negotiation credit

65. Of the following kinds of L/C, ( D ) is the L/C which is especially suitable for use to settle the payment of trade conducted through a middleman.

A.non-transferable credit

B.reciprocal credit

C.revolving credit

D.back to back credit

66. Of the following kinds of L/C, ( A )is the L/C which is especially suitable for use to settle the payment of trade conducted through a middleman.

A. transferable credit

B. reciprocal credit

C. revolving credit

D.confirmed credit

67 Of the following kinds of L/C, ( C ) is the L/C which is especially suitable for use to settle the payment under a long term contract covering goods to be transported by regular partial shipments.

A.non-transferable credit

B.reciprocal credit

C.revolving credit

D.back to back credit

68.Of the following kinds of L/C, ( B ) is the L/C which is especially suitable for use to settle the payment under counter trade.

A.non-transferable credit

B.reciprocal credit

C.revolving credit

D.back to back credit

69. Confirmation of a credit may be given by ( B )

A. the beneficiary at the request of the importer

B. the advising bank at the request of the issuing bank

C. the advising bank after the receipt of correct documentation

D. the issuing bank after the receipt of correct documentation

70. The credit may only be confirmed if it is so authorized or allowed by ( A )

A. the issuing bank

B. the supplier

C. the advising bank

D. the beneficiary

71. The second beneficiary of a transferable letter of credit is the ( D )

A. middleman

B. transferring bank

C. the applicant of the transferred credit

D. real supplier of the goods

72. The first beneficiary of a transferable letter of credit is the ( A )

A. middleman

B. transferring bank

C. the applicant of the transferred credit

D. real supplier of the goods

73. The red clause credit is often used as a method of ( B )

A. providing the buyer with funds prior to shipment

B. providing the seller with funds prior to shipment

C. providing the buyer with funds after shipment

D. providing the seller with funds after shipment

74. An applicant must reimburse an issuing bank unless he finds that ( D )

A. goods are defective

B. goods are not as ordered in the sales contract

C. documents received do not allow him to clear the goods through customs

D. documents do not conform on the face to the terms and conditions of the credit

75. Application for any amendment to a letter of credit should be given to the issuing bank by ( A )

A. the applicant

B. the beneficiary

C. the advising bank

D. the nominated bank

76. The message type which is used to send a amendment notice of a documentary credit through SWIFT is numbered ( C )

A. 700 B. 705 C. 707 D. 710

77.Among all the financial methods mentioned bellow , which method provides funds without recourse ？ ( C )

A. packing loans

B. bill discounting

C. forfaiting

D. borrowing docs against T/R

78.Under letter of credit, the primary debtor is the( C )

A. applicant B. importer C. issuing bank D. nominated bank

79. The applicant of letter of credit is ( B )

A. the exporter B. the importer C. the exporter’s bank D. the importer’s bank

80. The beneficiary of letter of credit is ( A )

A. the exporter B. the importer C. the exporter’s bank D. the importer’s bank

A. Sep. 24 ,2008 B. Sep. 25 ,2008 C. Sep. 26 ,2008 D. Oct. 1, 2008

82. If there is no indication in the credit of the insurance coverage required, the amount of insurance coverage must be at least ( C ) of the CIF or CIP value of the goods.

A. 100% B.105% C. 110% D.120%

83. Which of the following actions performed by the nominated bank is not regard as the action of honor( D )

A. to pay at sight under sight payment credit

B. to incur a deferred payment undertaking and pay at maturity under deferred

payment credit

C. to accept the draft and pay at maturity under acceptance credit

D. to negotiate under negotiation credit

84. Complying presentation under letter of credit means a presentation that is in accordance with the terms and conditions of credit, the applicable rules of UCP and provisions of ( B )

A. ISP98 B. ISBP681

C. ICC Publication No.522 D.ICC Publication No. 758

85. Among the following banks, the one who has no obligation to examine documents under letter of credit is ( C )

A. the issuing bank B. the confirming bank

C. the reimbursing bank D. the nominated bank

86.The following are the financing methods which can be used by the seller in L/C business except ( D )

A. negotiating the documentary draft to his bank

A. applying for packing loans from his bank

B. discounting the time draft already accepted by the drawee bank

D. Borrowing docs from issuing bank against T/R

87.The following are the financing methods which can be used by the buyer in L/C business except ( D )

A.applying for issuing L/C with no margin requirement.

B.borrowing docs from issuing bank against T/R

C.taking the goods from shipping company against indemnity guarantee signed by the issuing bank.

D.applying for packing loans from his bank

88. A bill of lading doesn"t function as ( D )

A. a contract of transportation B. a receipt of goods

C a certificate of title to the goods D. an accounting document

89. The drawee of a draft drawn under letter of credit may be ( C )

A. the beneficiary B. the applicant

C. the issuing bank D. the negotiating bank

90. If the bill of lading is made out to order , it must be endorsed by （ B ）so as to complete the transfer of the title to the goods .

A. the carrier

B. the shipper

C. the notify party

D. the nominated bank

單純的課本內容，并不能滿足學生的需要，通過補充，達到內容的完善

教育之通病是教用腦的人不用手，不教用手的人用腦，所以一無所能。教育革命的對策是手腦聯盟，結果是手與腦的力量都可以大到不可思議。

結算英文(5)

1. To the exporter, the fastest and safest method of settlement is ( B )

A. letter of credit B. cash in advance C. open account D. banker’s draft

2. To the importer, the most favorable method of settlement is ( C )

of credit B. cash in advance C. open account D. collection

3. Which of the following payment method is based on commercial credit?( C )

of credit guarantee C. collection D. standby credit

4. An exporter sells goods to a customer abroad on FOB and on CIF terms, who is responsible for the freight charges in each? ( A )

A. importer; exporter B. exporter; importer

C. importer; importer D. exporter; exporter

5. International cash settlement has the following disadvantages except ( B )

A. expensive B. safe C. risky D. time-consuming

6. CHIPS is the electronic clearing system for ( B )

B. USD D. EUR

7. CHAPS is the electronic clearing system for ( A )

B. USD D. EUR

8. BOJ-NET is the electronic clearing system for ( D )

A. USD B. GBP

9. TARGET is the electronic clearing system for ( C )

A. USD B. GBP

10. CHATS is the electronic clearing system for ( D )

A. USD B. GBP

11. From a Chinese bank’s point of view , the current account it maintains abroad is known as ( A )

A. a nostro account B. a vostro account

C. a current account home currency account

12. From a Chinese bank’s point of view , the current account maintained by a foreign bank with him is known as （B ）

nostro account vostro account

current account foreign currency account

13. International trade settlement methods are used to complete the money transfer aroused by ( A)

A. goods transactions B. services supply

C. security investment D. investment incomes

14. Documentary credit business is subject to ( A )

A. UCP600 522 C. URDG758 D. ISP98

15. Collection business is subject to ( B )

A. UCP600 522 C. URDG758 D. ISP98

16. Standby credit business is subject to ( D )

A. UCP600 522 C. URDG758 D. ISP98

of guarantee business is subject to ( C )

A. UCP600 522 C. URDG758 D. ISP98

18. London is the clearing centre for ( B )

A. USD B. GBP

19. New York is the clearing centre for ( A )

A. USD B. GBP

20. Tokyo is the clearing centre for ( D )

A. USD B. GBP

21. Frankfurt is the clearing centre for ( C )

A. USD B. GBP

the following documents, the one which is not regarded as control documents is ( D )

A. authorized signatures B. test keys

C. schedule of terms and conditions D. correspondent arrangement

23. The seller should arrange for the insurance of the goods transportation under ( C )

24.（ A ） cheque can be cashed over the counter of paying bank.

A. An open B. A crossed C. A general crossing D. A special crossing

25. The effect of a blank endorsement is to make a negotiable instrument payable to the （ C ）

A. specified person B, order of a specified person C. bearer D. named person

26. If the bill is payable “60 days after date”, the date of payment is decided according to （ C ）

A. the date of acceptance B. the date of presentation

C. the date of issuance D. the date of maturity

27. The party to whom the bill is addressed is called the（ B ）

A. drawer B. drawee C. holder D. payee

28. When financing is without recourse, this means that the bank has no recourse to the （ D ）if such drafts are dishonored.

A. payer B. drawee C. acceptor D. drawer

29. The（ C ） of a promissory note assumes the prime liability to make payment of the note.

A. holder B. drawee C. maker D. acceptor

30. The bill which must be presented for acceptance is （ B ）

A. the bill payable at xx days after date B. the bill payable xx days after sight

C. the bill payable on a fixed date D. the bill payable at sight

31. In order to retain the liabilities of the other parties, a bill that has been dishonored must be （ A ）

A. protested B. given to the acceptor

C. retained in the files D. presented to a bank

32.（ C ）is not a holder of a bill

A. Payee B. Endorsee C. Drawer D. Bearer

33. Which of the following is a relative essential item of a bill ?（ B ）

A. amount B. tenor C. payee D. drawee

34. An endorsement ,which prohibits the further negotiation of the instrument ,is called （ D ）endorsement .

A. qualified B. general C. specific D. restrictive

35. A check is a （ D ）draft drawn on a bank

A. time C. direct D. demand

36. The act which is never involved in promissory note business is （ C ）

37. The act which is never involved in check business is （ C ）

38. The acceptor of a bill is the person who originally named as ( B ) of the bill.

A. drawer B. drawee

39. The first holder of a bill is the ( C ) of the bill

A. drawer B. drawee

40. Among the following crossed cheques, the one which contains the words ( D ) is a special crossed cheque.

A. banker B. not negotiable C. A/C payee D. Bank of China

41. The means of authenticating payment order in mail transfer is the （ D ）

A. SWIFT authentic key B. schedule of terms and conditions

C. test key D. authorized signatures

42. The means of authenticating payment order in telegraphic transfer is the（ C ）

A. correspondent arrangement B. schedule of terms and conditions

C. test key D. authorized signatures

43. Which of the following is not a method of remittance? （ C ）

A. M/T B. T/T C. T/R D. D/D

44. Open account as a payment method is usually used when （ D ）

are sold under the seller’s market condition

are badly needed by the buyer

are of special standards or special specifications

are sold under the buyer’s market condition

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

A. the paying bank maintains an A/C with remitting bank

B. the remitting bank maintains an A/C with paying bank

C. both remitting bank and paying bank maintain their A/Cs with a third bank

D. remitting bank and paying bank have their A/Cs with two different banks

49. It will be more convenient if the collecting bank appointed by the seller （ B ）

A. is a large bank

B. is the remitting bank’s correspondent in the place of the importer

C. is in the exporter’s country

D. acts on the importer’s instructions

50. Under D/P, the documents will not be delivered to the buyer until （ D ）

A. the goods have arrived

B. the documents have arrived

C. the documents are presented to the buyer

D. the bill is paid by the buyer

51. Under D/A, the documents will not be delivered to the buyer until （ D ）

A. the goods have arrived

B. the documents have arrived

C. the documents are presented to the buyer

D. the bill is accepted by the buyer

52. In collection business, banks are obligated to check the documents received to see that （ C ）

A. they are authentic

B. they are regular

C. they are the same as those listed in the collection instruction

D. they are in the right form

53. A bill of exchange which is accompanied by shipping documents is known as （ B ）

A. a clean bill

B. a documentary bill

C. a clean collection

D. a documentary collection

54. In documentary collection, after the goods have been shipped, the exporter presents the documents to （ C ）for collection

A. the collecting bank

B. the reimbursing bank

C. the remitting bank

D. the opening bank

55. Which of the following is not the obligation of remitting bank in collection ?（ D ）

A. to complete a collection order strictly according to the principal’s instructions.

B. to perform following all the instructions given by the principal.

C. to keep the documents well

D. to examine the contents of documents in detail

56. Which of the following is not the obligation of the collecting bank?（ B ）

verify the authenticity of the collection order

B. to take care of goods

release documents strictly on the delivery terms of documents.

perform following all the instructions given by the remitting bank.

collection business, the drawer of the draft for collection is ( A )

A. seller B. buyer C. remitting bank D. collecting bank

58. In collection business, the drawee of the draft for collection is ( B )

A. seller B. buyer C. remitting bank D. collecting bank

A. principal B. remitting bank C. collecting bank D. presenting bank

price term which is more favorable to the seller under collection is ( D )

A. EXW B. FOB C. CFR D. CIF

61. In L/C business , the exporter can receive the payment only when ( C )

A. he has shipped the goods

has presented the documents

documents presented constitute a complying presentation

importer has taken delivery of the goods.

62. In L/C business, the issuing bank can refuse to pay the credit amount when ( C )

applicant prevents him from making payment

goods are not the same as those stipulated in the sales contract

kind of document required by L/C isn’t presented.

of the applicant’s account is not enough for payment .

63. Of the following kinds of L/C, ( B )is the L/C which requires no drafts at all.

payment credit

credit

64. Of the following kinds of L/C, ( C ) is the L/C in which drafts are always required.

payment credit

credit

65. Of the following kinds of L/C, ( D ) is the L/C which is especially suitable for use to settle the payment of trade conducted through a middleman.

credit

to back credit

66. Of the following kinds of L/C, ( A )is the L/C which is especially suitable for use to settle the payment of trade conducted through a middleman.

A. transferable credit

B. reciprocal credit

C. revolving credit

credit

67 Of the following kinds of L/C, ( C ) is the L/C which is especially suitable for use to settle the payment under a long term contract covering goods to be transported by regular partial shipments.

credit

to back credit

the following kinds of L/C, ( B ) is the L/C which is especially suitable for use to settle the payment under counter trade.

credit

to back credit

69. Confirmation of a credit may be given by ( B )

A. the beneficiary at the request of the importer

B. the advising bank at the request of the issuing bank

C. the advising bank after the receipt of correct documentation

D. the issuing bank after the receipt of correct documentation

70. The credit may only be confirmed if it is so authorized or allowed by ( A )

A. the issuing bank

B. the supplier

C. the advising bank

D. the beneficiary

71. The second beneficiary of a transferable letter of credit is the ( D )

A. middleman

B. transferring bank

C. the applicant of the transferred credit

D. real supplier of the goods

72. The first beneficiary of a transferable letter of credit is the ( A )

A. middleman

B. transferring bank

C. the applicant of the transferred credit

D. real supplier of the goods

73. The red clause credit is often used as a method of ( B )

A. providing the buyer with funds prior to shipment

B. providing the seller with funds prior to shipment

C. providing the buyer with funds after shipment

D. providing the seller with funds after shipment

74. An applicant must reimburse an issuing bank unless he finds that ( D )

A. goods are defective

B. goods are not as ordered in the sales contract

C. documents received do not allow him to clear the goods through customs

D. documents do not conform on the face to the terms and conditions of the credit

75. Application for any amendment to a letter of credit should be given to the issuing bank by ( A )

A. the applicant

B. the beneficiary

C. the advising bank

D. the nominated bank

76. The message type which is used to send a amendment notice of a documentary credit through SWIFT is numbered ( C )

A. 700 B. 705 C. 707 D. 710

all the financial methods mentioned bellow , which method provides funds without recourse ？ ( C )

A. packing loans

B. bill discounting

C. forfaiting

D. borrowing docs against T/R

letter of credit, the primary debtor is the( C )

A. applicant B. importer C. issuing bank D. nominated bank

79. The applicant of letter of credit is ( B )

A. the exporter B. the importer C. the exporter’s bank D. the importer’s bank

80. The beneficiary of letter of credit is ( A )

A. the exporter B. the importer C. the exporter’s bank D. the importer’s bank

letter of credit which is expired on Oct. 1, 2008 specifies that “documents must be presented within 15days after the on board date of bill of lading”. If the on board date of bill of lading is Sep. 10,2008, the latest date of presentation must be ( B )

A. Sep. 24 ,2008 B. Sep. 25 ,2008 C. Sep. 26 ,2008 D. Oct. 1, 2008

82. If there is no indication in the credit of the insurance coverage required, the amount of insurance coverage must be at least ( C ) of the CIF or CIP value of the goods.

A. 100% % C. 110% %

83. Which of the following actions performed by the nominated bank is not regard as the action of honor( D )

A. to pay at sight under sight payment credit

B. to incur a deferred payment undertaking and pay at maturity under deferred

payment credit

C. to accept the draft and pay at maturity under acceptance credit

D. to negotiate under negotiation credit

84. Complying presentation under letter of credit means a presentation that is in accordance with the terms and conditions of credit, the applicable rules of UCP and provisions of ( B )

A. ISP98 B. ISBP681

C. ICC Publication Publication No. 758

85. Among the following banks, the one who has no obligation to examine documents under letter of credit is ( C )

A. the issuing bank B. the confirming bank

C. the reimbursing bank D. the nominated bank

following are the financing methods which can be used by the seller in L/C business except ( D )

A. negotiating the documentary draft to his bank

A. applying for packing loans from his bank

B. discounting the time draft already accepted by the drawee bank

D. Borrowing docs from issuing bank against T/R

following are the financing methods which can be used by the buyer in L/C business except ( D )

for issuing L/C with no margin requirement.

docs from issuing bank against T/R

the goods from shipping company against indemnity guarantee signed by the issuing bank.

for packing loans from his bank

88. A bill of lading doesn"t function as ( D )

A. a contract of transportation B. a receipt of goods

C a certificate of title to the goods D. an accounting document

89. The drawee of a draft drawn under letter of credit may be ( C )

A. the beneficiary B. the applicant

C. the issuing bank D. the negotiating bank

90. If the bill of lading is made out to order , it must be endorsed by （ B ）so as to complete the transfer of the title to the goods .

A. the carrier

B. the shipper

C. the notify party

D. the nominated bank

結算英文(6)

名詞解釋：

1、貼現：指遠期匯票承兌后尚未到期，有銀行或貼現公司從票面金額中扣減按照一定貼現率計算的貼現息后，將凈款付給持票人，從而貼進票據的行為。

2、打包放款：是貸給進出口企業及有進出口權的工業企業，以信用證為保證，在貨物裝運出口前需要的短期資金周轉貸款

3、對開信用證：指買賣雙方各自開立的以對方為受益人的信用證。

4、票據：是以支付金錢為目的的證券，由出票人簽名于票據上，無條件的約定由自己或另一個人支付一定金額，可以流通轉讓

1）廣義的票據：是指商業上的權利單據，它作為某人的、不在其實際占有下的金錢或商品的所有權的證據。票據具有流通轉讓的特性。

2）狹義的票據是以支付一定金錢為目的證券，由出票人簽名于票據上，無條件地約定由自己或另一人支付一定金額，可以流通轉讓。

5、議付：指定銀行在相符交單下，在它應獲得償付的那天或以前向受益人預付并購買匯票及\或單據的行為。

6、相符交單：就是按照信用證的規定提交議付單據，單據的內容和數量都符合信用證的規定

7、商業匯票：是一個人向另一個人簽發的，要求即期或定期或在可以確定的將來時間，對某人或其指定人持票支付一定金額的無條件書面支付命令，以商號或商人作為出票熱火匯款人的匯票

8、SWIFT：是環球業間銀行金融電訊協會的縮寫，總部設在比利時的布魯塞爾，成立于1973年5月，董事會最高權力機構，是一個國際銀行間負責設計、建立和管理SWIFT國際網絡的非營利性的合作組織

環球銀行金融電訊協會SWIFT是一個國際銀行間的非營利合作組織。SWIFT的籌建是伴隨著歐洲經濟與政治一體化而進行的。

簡答題：

1、貼現與議付的異同：

相同點如：

①兩者都是票據和對價的對流。

②以兩者都是扣收利息，付給凈款，然后收回票面金額的融資業務。

③貼現人付款給持票人是有追索權的，承兌行付款給貼現人是沒有追索權的。同樣的議付行付款給受益人是有追索權的，開證行或受票行憑單償付給議付行是沒有追索權的。

不同點

①持票人以貼現方式出售的票據有匯票和本票兩種，都是遠期的。受讓人（銀行）議付光票或跟單匯票，只有匯票一種。在UCP500時期，也可以沒有即期匯票而是議付全套單據。

②貼現匯票的必要條件是承兌，承兌人是銀行。議付跟單匯票的必要條件是匯票單據須符合信用證條款。議付光票的必要條件是匯票符合英國《票據法》第29條與按照當地與售票銀行所在國法規辦理。

③辦理貼現是在承兌匯票之后。辦理議付是在確定單證一致之時。

④較大城市都有票據貼現市場或票據再貼現市場，但是沒有議付匯票市場。

⑤貼現票據可以存放至到期日提示要求付款，也可以在到期日以前提示要求再貼現。議付后的跟單匯票不能存放在議付行自己手中，必須寄至開證行要求償付。

⑥遠期匯票以指定銀行作為付款人時，該匯票被指定銀行買入稱為貼現；遠期匯票以開證行作為付款人時，被指定銀行買入稱為議付。

議付與貼現的比較：相同點：

1、兩者都是票據和對價的對流。

2、兩者都是扣除利息付給凈款，然后收回票面金額的融資業務。

3、都有追索權。

不同點：

1、貼現票據有本票和匯票兩種。都是遠期。

議付只有匯票一種，或無匯票的全套單據。

2、貼現的必要條件是承兌，而議付的必要條件是單證相符。

3、較大城市都有票據貼現市場，而無議付市場。

2、可轉讓信用證與背對背信用證的異同

相同點：用于中間貿易

不同點：

（1）背對背信用證的開立并非原始信用證申請人和開證行的意旨，而是受益人的意旨，申請人和開證行與背對背信用證無關。可轉讓信用證的開立是申請人的意旨，開證行同意，并在信用證上加列“transferable”字樣，始可開出轉讓的信用證

（2）原始證和背對背信用證是兩個完整，獨立的信用證，連同兩個完全獨立的開證行付款承諾。已轉讓信用證不僅其生成與收到的條款和條件均來自原始可轉讓，而且其使用也來自于原始可轉讓信用證

（3）背對背信用證的第二受益人得不到原始信用證開證行的付款保證。可轉讓信用證的第二受益人可以得到開證行的付款保證

（4）開立背對背信用證的銀行就是該證的開證行。轉讓行按照第一受益人的指示開立變更條款的新的可轉讓信用證，通知第二受益人，該轉讓行地位不變，仍是轉讓行

3、托收指示的重要性

（1）托收業務離不開托收指示，所有的托收業務必須附有一個單獨的托收指示

（2）托收行僅依托收指示中載明的指示行事。

（3）代收行不從別處尋找指示，并且沒有義務審核單據以獲得指示。個別單據上面不載有托收指示，如果有的話，也將不予理會。

4、匯票與支票的異同

相同點：

（1）性質：屬于已支付金錢為目的的票據，都具備必要內容，都具有一定的票據行為，記名式和指示式的票據，經背書可轉讓。來人式票據，經過交付即可轉讓

（2）流通：轉讓后在市場商流通，成為流通工具

不同點

（1）支票：出票人是銀行客戶；受票人是開戶銀行，支票是授權書

匯票：出票人、受票人是不受限定的任何人，匯票是委托書

（2）支票是支付工具，只有即期付款一種，無須承兌，也沒有到期日的記載。

匯票是支付和信用工具，它有即期、遠期或板期幾種期限，有承兌行為，也可有到期日的記載。

（3）支票的主債務人是出票人，匯票的主債務人是承兌人。

（4）支票可以保證付款。匯票沒有保付的做法，但有第三者保證的做法

（5）劃線支票的受票行要對真正所有人負責付款，而即期匯票或未劃線的支票的受票行要對持票人負責付款

（6）支票可以止付，匯票承兌后即不可撤銷

（7）支票只能開出一張，匯票可以開出一套。

5、匯款頭寸的償付方式

（1）賬戶行之間的直接轉賬：主動貸記，授權借記

（2）共同賬戶行轉賬

（3）各自賬戶行轉賬

6、托收業務中銀行通過哪些方式向進出口商融資

（1）托收出口押匯

（2）貸款

（3）使用融通匯票貼現融資

（4）信托收據

7、信用證業務中銀行通過哪些方式向進出口商融資

出口信用證融資：打包放款與紅條款信用證，出口押匯與匯票貼現

進口信用證融資：進口押匯，交納保證金融資，進口商要求延期付款

8、跟單信用證與備用信用證的異同

（1）相同點：

同屬信用證范疇，它們所遵循的國際慣例都是國際商會的《跟單信用證統一慣例》，兩者均是獨立于基礎合同之外的獨立文件

同屬銀行信用，銀行所處理的都是單據而非貨物

均可憑單付款，開證行承擔第一性的付款責任

備用信用證采用與跟單信用證相同的做法，如指定人、通知、接受提示、執行轉讓、保兌、付款、議付、承擔延期付款責任、承兌匯票等。

（2）不同點

跟單信用證多用于貿易結算貨款方面，備用信用證多用于非貿易或貿易上的擔保或融資方面。

跟單信用證規定全套各種單據和裝期、交單期、效期；備用信用證規定索款要求、違約聲明，只有效期，沒有裝期和交單期。

跟單信用證的主要單據是商業發票、運輸單據，種類比較復雜，跟單信用證對貨物的轉運、倉儲進行融資時，一般都憑出示代表貨權的單據付款，因此，可以說跟單信用證是以在運貨物作抵押的銀行信用。備用信用證的主要單據是索款要求、違約或其他提款事由的聲明，種類比較簡單。備用信用證一般是無抵押的銀行信用，在多數情況下，銀行只憑一張違約聲明和書面索償付款。

跟單信用證適用UPC600的全部內容；備用信用證適用于ISP98，也可適用UPC600。跟單信用證的付款條件是受益人的履約（單證一致），備用信用證的付款條件是申請人違約。

備用信用證與跟單信用證的比較

（一）備用信用證和跟單信用證的相同點

1、二者都是自足性文件

2、二者都是開證行承擔第一性的憑單付款責任

3、二者都是純單據交易

（二）備用信用證和跟單信用證的不同點

1、二者要求的單據不同

備用信用證的單據通常都是由受益人自己制作的，跟單信用證單據受益人是不能簽發的。

2、二者的有效期限不同

備用信用證的有效期限比較長，跟單信用證的有效期限一般較短。3、二者的適用范圍不同

備用信用證的用途較廣，而跟單信用證主要用于國際貿易結算，使用范圍相對狹窄。4、二者的作用不同

備用信用證是一種擔保工具，而跟單信用證只是簡單的結算和信用工具。

5、二者適用的法律規則不同

自從1999年1月1日起，備用信用證優先適用于《國際備用信用證統一慣例》即《ISP98》，而跟單信用證則適用于UCP600。

結算英文(7)

Discuss differences between the letter of guarantee and the letter of credit

Summary :

The article shows the differences between the letter of guarantee and the letter of credit . The differences mainly find expression in the definition , the essential contents , the debt and responsibility of relationship, the rage of suit , responsibility of payment , the basics of claim reimbursement, relate to the contract, operate the object, the trade can be equity trading or not , the kinds of the letter of credit and bank’s letter of guarantee and so on . Though they are made on the bank’s credit and undertake the primary responsibility . Through comparing the letter of guarantee with the letter of credit , we can clearly know the letter of guarantee and the letter of credit . And if we get a job in a bank , we can also help people to distinguish them after several days . Therefore , it’s important to know the difference between the letter of guarantee and the letter of credit .

Key words :

The letter of guarantee , the letter of credit , bank credit

There are nine aspects to explain the difference between the letter of guarantee and the letter of credit as follow.

Firstly , the definition is different. The letter of credit are made on the bank’s credit with the issuing bank undertaking the primary responsibility for payment , which promotes the development of international trade by guarantee the proceeds as well as the documents and offering financial facilities to both parties . The letter of guarantee is written undertaking issued by a bank at the request of the applicant , guaranteeing that the applicant will take payment to the beneficiary within the limits of a stated sum of money in the event of default by the principal .

Secondly , the essential contents are different. The letter of credit contains three most important parts . The first part concludes kinds of credit, amount in figures and words , number , date of issue , expiry date and place of the address, applicant’s name and address , beneficiary’s name and address , advising bank’s name and address . Second part concludes bill of exchange clause , shipping documents clause , goods clause , transportation clauses and other or special terms and or conditions . The third part includes the instructions to negotiating bank , the issuing bank’s undertaking clause , the issuing bank’s name and signature , this documentary credit is subjected to UCP600. But the letter of credit includes five parts . The first part is the basic program which contains the guarantee’s number , issuing date , parties’ name and address , relevant trade or name of program , relevant contract or biding document’s number and contracting or date of issue and so on . The second part is responsibility clauses which is main body forming bank’s letter of guarantee. The third part is guarantee amount that issuing bank or other financing organization bears the most amount . The third part is period of validity which is the latest claim date or be called expiry date . The five part is way of claim that means beneficiary can come up with claim to the issuing bank on any occasion . And for this condition , there are two ways to deal with it on the international. One way is first demand guarantee , another way is conditional guarantee.

Responsibility of payment is different. For the letter of credit , issuing bank takes on the first responsibility of payment . And if the credit is available , the bank will pay at maturity . Sometimes , even though the credit is available , the bank could default of payment . But on the bank’s letter of guarantee operation , bank’s demand guarantee takes on the first responsibility of payment and bank’s accessary guarantee takes on the second responsibility of payment . In spite of principal agree with it or not or what is the real fact, the guarantee of bank must take the responsibility of payment when someone has a reasonable claim.

The rage of suit is different . In general , the letter of credit applies to goods of trade . But the bank’s letter of guarantee can suit many aspects . It concludes international engineering contracting , tender and bid , debit and credit operation , repayment and advanced payment , maintenance and so on .

The debt and responsibility of relationship is different. Once the letter of credit is created , the issuing bank means the principal debtor . But bank’s letter of guarantee is a guarantee certificate which takes the responsibility of payment and it takes the responsibility of absolute payment .

The basics of claim reimbursement is different . The basic of claim reimbursement is shipping documents which are commercial bills on the letter of credit . But the basic of claim reimbursement is claim letter or other certificate document which can prove the default of principals.

Relationship with the contract is different. The letter of credit , once issued , though it on the basis of the contract , such credit is a separate transaction from the sale of other contract on which it may be based and banks are in no way concerned with or bound by such contract , even if any reference whatsoever to it is included . In a word , the letter of credit is an independent and autonomic document . However , compared with the the guarantee agreement and guarantee , the transaction between the principal and the beneficiary is master contract. That is to say , the guarantee agreement is affiliated with the master contract and is affected all kinds of contains about the contract.

Operating the objections is different. Regarding to the letter of credit , credit transaction is the trade dealing with documents and not with services , goods or other performance . Accordingly, on principle , when banks receives the documents submitted by the beneficiary , they usually examine the document or to make sure whether they comply with the terms and conditions of credit, and pay no attention to the discrepancies between the documents and the goods actually delivered by the beneficiary . As long as the documents presented by the beneficiary are in compliance with the terms and conditions of credit , the issuing bank or the nominated bank should be honor . The issuing bank and the nominated bank must examine a presentation to determine , on the basis of the documents alone , whether or not the documents appear on their face to constitute a complying presentation. In addition , what we need special emphasis is when the applicant finally receives the documents from the issuing bank ,whether he will accept or not should only depend on the documents’ compliance with the credit . But for the bank’s letter of guarantee , the bank need to analysis and estimate the contract and the risk of the relevant details . The bank’s letter of guarantee must make sure the guarantee debt’s details , amounts , kind of the guarantee , cash of deposit , handling charge , the condition , date , the period of guarantee , the change of contract , the cancel of contract , the liability for breach of contract on the rule about the bank issuing the letter of guarantee. Under the circumstances, they know the owner of rights and obligations . Therefore , when the bank gets an applicant of guarantee , bank has a necessary to check the principal’s credit standing and respectability , status of debt , the details of guarantee and the operating risk . The reason why check these information is that the bank wants to reduce the risk up to the hilt .

The functions between the letter of credit and bank’s letter of guarantee is different. For the letter of credit , the beneficiary can through negotiation to get the flow of cash. But as for bank’s letter of guarantee , unconditionally appropriated to the contract of document couldn’t be a evidence to claim and it wouldn’t be mortgage loan . So the beneficiary don’t get the capital turnover.

the kinds of the letter of credit and bank’s letter of guarantee are different. Classification of letters of credit varies with different points of view . According to the attaching of documents , there are clean credit and documentary credit . According to the Revocability of credit , there are revocable credit and irrevocable credit . According to the adding of confirmation , there are confirmed credit and unconfirmed credit . According to the method of payment , there are sight credit , deferred credit , acceptance credit and negotiation credit . In addition , there are negotiation credit and anticipatory credit and transferable credit . However , types of bank’s letter of guarantee has less than the letter of credit . There are bid bond , performance guarantee , refund guarantee , loan guarantee , overdrawn guarantee , payment guarantee , guarantee for bond payment , leasing guarantee , quality guarantee , maintenance guarantee , retention money guarantee ,bail bond , customs guarantee , guarantee for compensation trade and so .

That’s all the difference between the letter of credit and bank’s letter of guarantee . In the moment, it’s important to distinguish the details . After all , you know that and you can do it well . Thus , you can not only do better in your homework or your test, but also it’s very useful on your future work .

結算英文(8)

國際結算英文函電--客戶匯款和資金調撥

受益人稱未收到款項，匯出行發電查詢,匯入行答復

款項匯錯，匯出行要求取消并退款。

款項匯錯，匯出行要求授權借記

受益人名稱不全，款項無法解付，匯入行向匯出行查詢。

與受益人無賬戶行關系，款項無法解付，匯入行要求退款。

應匯款人要求，修改受益人賬號。

應匯款人要求，修改受益人名稱。

收到匯款無法解付的查詢，準備調查。

匯款因無法解付被退回，要求匯出行更改指令。

受益人稱未收到款項，匯出行發電查詢,匯入行答復。

MT199

:20:MX99031517412901

:79:ATTN: INTERNATIONAL DEPARTMENT

RE: OUR MT100 FOR USD430.00 DATED 22/1/99 UNDER OUR REFERENCE FT9901220003OP08

FAVOURING 1472 2639 4164 5475 1558 1579 A/C 5475 1558 5475 7311 1378 1409 2624 2436 2589 7098 0361 0674

BENEFICIARY CLAIMED NON-RECEIPT OF THE CAPTIONED PROCEEDS, PLEASE URGENTLY CHECK INTO THE MATTER AND ADVISE US THE STATUS BY

SWIFT.

THANK YOU FOR YOUR PROMPT ATTENTION.

BUSINESS DEPARTMENT

MT199

:20: AAAAA

:21: MX99031517412901

:79: RE YOUR MT199 DATED XXXXXX FOR USD430.00 DATED 22/1/99, PLEASE BE ADVISED THAT THE MENTIONED PROCEEDS WERE APPLIED TO THE

BENEFICIARY ON 30/1/99.

BEST REGARDS.

款項匯錯，匯出行要求取消并退款。

MT199

:20:8T08282

:79://URGENT// ATTN: INWARD REMITTANCE DEPT.

RE OUR PYMT CREDIT TO YOUR A/C 2000191185434 WITH US FOR USD 500.00 VAL 981230 OUR CREDIT ADVICE REF: 123TW123098.

PLS BE ADVD THAT PYMT WAS MADE IN ERROR, YOU ARE REQUESTED TO CANCEL THIS PYMT. PLS URGENTLY RE-FUND USD500.00 TO US QUOTING

OUR REF: 8T08282.

THANKS.

MT199

:20:BBBBBB

:21:8T08282

:79: ATTN: OUTWARD REMITTANCE DEPT.

RE YOUR PYMT CREDIT TO OUR A/C 2000191185434 WITH US FOR USD 500.00 VAL 981230 WITH CREDIT ADVICE REF: 123TW123098.

PLS BE ADVD THAT WE HAVE REFUNDED USD500.00 TO YOUR BANK TODAY QUOTING YOUR REF: 8T08282, PLEASE TAKE NOTE ACCORDINGLY.

BEST REGARDS.

款項匯錯，匯出行要求授權借記

MT199

:20:990224 600217

:21:N

:79:WE REFER TO OUR CREDIT TO YOUR ACCOUNT UNDER REFERENCE C526788DBK022299 FOR USD 3,420.00 DATED 02/22/1999 BY ORDER OF KOREA

FIRST BANK SEOUL, KOREA FOR FURTHER CREDIT TO WANG HUA JIN G, P.R.CHINA 276003

PLEASE AUTHORIZE US TO DEBIT YOUR ACCOUNT WITH GOOD VALUE VIA AUTHENTICATED OR TESTED INSTRUCTIONS AS FUNDS WERE NOT INTENDED

FOR YOU.NO INDEMNITY IMPLIED.

PLEASE QUOTE OUR REFERENCE NUMBER, 990224600217 IN ALL FUTURE CORRESPONDENCE.

REGARDS.

MT199

:20:CCCCC

:21:990224 600217

:79: REFER TO YOUR CREDIT UNDER REFERENCE C526788DBK022299 FOR USD 3,420.00 DATED 02/22/1999 BY ORDER OF KOREA FIRST BANK

SEOUL, KOREA FOR FURTHER CREDIT TO WANG HUA JIN G, P.R.CHINA 276003

YOU ARE AUTHORIZED TO DEBIT OUR ACCOUNT FOR USD3420.00.

BEST REGARDS.

受益人名稱不全，款項無法解付，匯入行向匯出行查詢。

MT199

:20:123IQ990126SD-02

:21:001RE9009006

:79:ATTN:MONEY TRANSFER INVESTIGATIONS

RE YR CREDIT OF USD430.00 WITH YR REF NO. 001RE9009006 VALUE ON 990125

PLS BE ADVISED THAT WE CANNOT APPLY THE PROCEEDS AS BENE’S NAME IN YR MSG SEEMS INCOMPLETE. PLS CHECK AND GIVE US THE CORRECT

NAME OF THE BENE ASAP.

BEST RGDS.

MT199

:20:001RE9009006

:21:123IQ990126SD-02

:79: RE YR MT199 DATED FOR USD430.00 WITH YR REF NO. 123IQ990126SD-02

PLS BE ADVISED THAT BENE’S NAME SHOULD BE READ AS: ABCDEF COMPANY LTD. ADDRESS: 12345 BEIJING ROAD, XXX CITY. TEL NO.:

66666666. PLEASE APPLY THE FUNDS AS SOON AS POSSSIBLE AND AVOID DUPLICATION.

SORRY FOR INCONVIENENCE CAUSED BY US.

BEST RGDS.

與受益人無賬戶行關系，款項無法解付，匯入行要求退款。

MT199

:20:123RF990121SD-02

:21:001RE9007284

:79:ATTN:MONEY TRANSFER DEPT.

RE YR CREDIT OF USD445.00 WITH YR REF NO. 001RE9007284 VALUE ON 990120

PLS BE ADVISED THAT WE CANNOT APPLY THE FUNDS AS THE FINAL BENE MAINTAIN NO A/C WITH US.

PLS REFUND THE A/M PROCEEDS AND DEBIT OUR CURRENT A/C WITH YOU IN COVER.

RGDS.

應匯款人要求，修改受益人賬號。

MT199

:20:019595OTT8008688

:79: REFER TO YR SWIFT MT199 TRN 123IQ981215SD-02

DD 981216 CONCERNING OUR T/T REF 019595OTT8008688

DD 981211 FOR USD7,057.92 F/O 1472 2639 5019 3488 7118 3911 1681 (IN C.C. CODE)

AS REQUESTED BY REMITTER， PLS AMEND THE BENE"S A/C NO TO READ AS 152-01-8300003 INSTEAD OF ORIGINALLY STATED. ALL OTHERS

REMAIN UNCHANGED。 PLS EFFECT PAYMENT ACCORDINGLY N AVOID DUPLICATION。

THANK YOU FOR YR COOPERATION N SORRY FOR ANY INCONVENIENCES CAUSED。

RGDS

應匯款人要求，修改受益人名稱。

MT199

:20: EU425-22019

:21: NONREF

:79:ATTN MONEY TRANSFER DEPARTMENT

RE: OUR PAYMENT REF NO: LCK90055300600

FOR: 995.00/USD DTD: 11-JAN-99 F/O

3769 3112 2429 1472 2639 4164 5259 3085 1579 276000 5663 394

REMITTED BY INDIRECT TRANSFER ACCT TAIPEI ROC

AS PER THE REMITER"S REQUEST,PLS AMEND BENEFICIARY NAME

AS 3769 1807 2429. ALL OTHER DETAILS REMAIN UNCHANGED.

KINDLY ADVISE US THE DATE ON WHICH YOU FULFILL REQUEST.

收到匯款無法解付的查詢，準備調查。

MT199

20:FCN1706-08FEB99

:21:IW99020400739

:79:ATTN 123IQ990208SD-2, PROVINCE

WE ACKNOWLEDGE RECEIPT OF YOUR INQUIRY ON 2/8/99 REGARDING USD400.00 VALUE 2/4/99 FAVOUR YRSELVES B/O ABACUS FEDERAL SAVING BK

THIS MATTER IS UNDER INVESTIGATION. WE WILL REVERT SHORTLY.

REGARDS,

匯款因無法解付被退回，要求匯出行更改指令。

MT199

:20:CIE9902117906500

:79:ATTENTION: MONEY TRANSFER INVESTIGATIONS.

OUR REF CIE9902117906500.

REGARDING YOUR SWIFT INSTRUCTIONS DATED 990210, FOR USD 1,600.00 VALUE 990210 IN SAME DAY BY ORDER OF LINHUA ELECTRONICS CO.

LTD FOR FURTHER CREDIT TO NATIONAL CITY BANK OF CLEVELAND 1900 E.9TH STREET CLEVELAND,OH. 44114 FAVOR NATIONAL CITY BANK,

HIGHLAND HILLS FOR THE ACCOUNT OF FERRO CORPORATION REFERENCE STPA99021000054.

THIS TRANSACTION HAS BEEN DEBITED FROM YOUR ACCOUNT AND PAID, BUT WAS RETURNED TO US BY NATIONAL CITY BANK OF CLEVELAND 1900

E.9TH STREET CLEVELAND,OH. 44114 AS THEY STATE UNABLE TO APPLY FUNDS. NEED VALID ACCT NUMBER. WE ARE HOLDING THIS ITEM IN OUR

SUSPENSE ACCOUNT AWAITING YOUR FURTHER INSTRUCTIONS. PLEASE CONTACT US WITH YOUR AMENDED PAYMENT INSTRUCTIONS (IF BACKVALUATION

IS TO BE APPLIED, PLEASE ALSO AUTHORIZE US TO DEBIT YOUR ACCOUNT FOR THE NECESSARY CHARGES), OR REQUEST WE CANCEL THE

TRANSACTION AND RECREDIT YOUR ACCOUNT. IF WE DO NOT RECEIVE YOUR REPLY BEFORE 990219, WE WILL RECREDIT THE FUNDS TO YOUR

ACCOUNT.

REGARDS, BETTY RICHARDSON 315 765 4072 , PLEASE RESPOND TO DEPT F05 FTD-ASIA.

結算英文(9)

國際結算(International settlement)

貿易(Trade Settlement)

非貿易(Non-Trade Settlement)

EDI（Electronic Data Intercharge）電子數據交換，

控制文件（Control Documents）

有權簽字人的印鑒（Specimen Signatures）

密押（Test Key）

費率表（Terms and Condition）

貨物單據化，履約證書化，( cargo documentation , guarantee certification)

權利單據（document of title）

流通轉讓性（Negotiability）

讓與（Assignment）

轉讓（Transfer）

流通轉讓（Negotiation）

匯票的定義是：A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to the order or specified person or to bearer.

“匯票” (bill of exchange，exchange或draft)

無條件支付命令（unconditional order to pay）

出票條款（drawn clause）

利息條款（with interest）

分期付款(by stated instalment)

支付等值其它貨幣( pay the other currency according to an indicated rate of exchange)

付款人（payer）受票人（drawee）

付款期限（time of payment）或（tenor）

即期（at sight, on demand, on presentation）付款。

遠期（at a determinable future time , time/ usance / term bill）付款。

期限遠期付款的表現形式:

①見票后若干天(月)付款（bills payable at days/ months after sight）

②出票后若干天（月）付款（bills payable at days/ months after date）

③預定日期后若干天（月）付款（bills payable at days/ months after stated date）

④板期付款(bills payable on a fixed future date)

⑤延期付款(bills payable at days/months after shipment/ the date of B/L)

收款人名稱（payee）

同樣金額期限的第二張不付款”〔pay this first bill of exchange（second of the same tenor and dated being unpaid）

需要時的受托處理人（referee in case of need）

出票人（drawer）

收款人（payee）

背書人（endorser）

被背書人（endorsee）

出票(issue)

（1）制成匯票并簽字（to draw a draft and to sign

it）；

（2）將制成的匯票交付給收款人（to deliver the draft

to payee）

背書（endorsement）

（1）特別背書（special endorsement），又稱為記名背書或正式背書

（2）空白背書（blank endorsement），又稱不記名背書

（3）限制性背書（restrictive endorsement）

（4）有條件的背書(conditional endorsement)

（5）托收背書（endorsement for collection）

提示（presentation）

承兌（acceptance）

（1）普通承兌（general acceptance）

（2）保留承兌（qualified acceptance）

付款（payment）

退票（dishonor）

退票通知(notice of dishonor)

拒絕證書（protest）

追索（recourse）

追索權（right of recourse）

保證（guarantee/aval）

本票所下的定義是：A promissory note is an unconditional promise in writing made by one person to another signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money, to, or to the order, of a specified person or to bearer.

本票（promissory note）

銀行本票（Banker’s Note）

商業本票(Trader’s Note) 或一般本票(General Promissory Note)

即期本票（Sight Note/Demand Note）

遠期本票(Time Note/Usance Note)

本幣本票（Domestic Money Note）

外幣本票（Foreign Money Note）

國內本票（Domestic Note）

國際本票（International Note）

旅行支票（traveler`s cheque）

支票所下的定義是：Briefly speaking, a cheque is a bill of exchange drawn on a bank payable on demand. Detailed speaking, a cheque is an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a sum certain in money to or to the order of a specified person or to bearer.

支票（cheque）

非劃線支票（open cheque），

劃線支票（crossed cheque），

普通劃線支票(general crossing cheque)

特別劃線支票(special crossing cheque)

保付支票（certified cheque）即由付款行在支票上加蓋“保付（CERTIFIED）

“Orders not to pay”（奉命止付）

第三章匯款結算方式

順匯法(remittance)

逆匯法(reverse remittance)

匯款方式（methods of remittance），

匯款人（remitter）即付款人

收款人或受益人（payee /beneficiary）

匯出行（remitting bank）

匯入行（paying bank）或解付行

電匯（telegraphic transfer,簡稱T/T）

信匯（mail transfer,簡稱M/T）

信匯委托書（mail transfer advice）和支付委托書(payment order)。

票匯（remittance by banker’s demand draft，簡稱D/D）

票匯業務程序（remittance by banker’s demand draft，簡稱D/D）

中心匯票(draft on center)

撥頭寸的指示：“Please debit our a/c with you”或“In cover ,we authorized you to debit the sum to our a/c with you.”（“請借記”或“授權借記”）

撥頭寸的指示：“In cover ,we have credited the sum to your a/c with us”. （“已貸記”或“主動貸記”）

撥頭寸指示為：“In cover ,we have authorized X Bank to debit our a/c and credit your a/c with them.”

預付貨款（payment in advance）

貨到付款（payment after arrival of the goods）

賒賬交易（open account transaction），具有延期付款(deferred payment)性質。

交單付現（cash against documents, 簡稱CAD）

第四章托收結算方式

托收(collection)

金融單據（financial documents）

商業單據（commercial documents）

委托人（Principal）

托收行（Remitting Bank）

代收行（Collecting Bank）

付款人（Payer或Drawee）

提示行（Presenting Bank）

"需要時的代理"（a representative to act as case-of-need）

光票托收（clean collection）

跟單托收（documentary bill for collection）

付款交單（documents against payment，簡稱D/P）

即期付款交單（D/P at sight）

遠期付款交單（D/P at XX days after sight）

承兌交單（documents against acceptance，簡稱為 D/A）

直接托收(direct collection)

托收指示（collection instruction）

出票條款,通常以“Drawn against shipment of (merchandise) for collection”為固定格式。

托收出口押匯(collection bills purchased)

出口貸款(advance against collection）

融通票據[Accommodation?Bill?\Accommodation?Paper]??也稱空票。

承兌信用額度協議（acceptance credit agreement）

信托收據(Trust Receipt簡稱 T/R)

APPLICANT（信用證開證申請人）

APPLICANT BANK（信用證開證的銀行）

REIMBURSEMENT BANK（償付行）

“ADVISE THROUGH” BANK（通知行）

BENEFICIARY（信用證的受益人）

CHARGES（費用情況）
SENDER TO RECEIVER INFORMATION（附言）

INSTRUCTION TO THE PAYING/ACCEPTING/NEGOTIATING BANK（給付款行、承兌行、議付行的指示）

SEQ OF TATAL 電文頁次

Type of Documentary Credit （跟單信用證類型）

Letter of Credit Number （信用證號碼）

Date of Issue （開證日期）

Date and Place of Expiry （信用證到期時間地點）

Applicant Bank （開證行）

Applicant（開證申請人）

Currency Code, Amount （信用證結算貨幣和金額）

Available with...by... （指定的有關銀行和信用證兌付方式）

Drafts at （匯票付款期限）

Drawee （匯票付款人受票人）

Partial Shipments（分裝條款）

Transhipment （轉運條款）

Shipping on Board/Dispatch/Packing in Charge at/ from（裝船、發送和貨物接收監管的地點）
RUSSIAN SEA （起運港）

Transportation to（貨物發送的最終地）
DALIAN PORT, P.R.CHINA （目的港）

Latest Date of Shipment（最遲裝運期）

Description of Goods or Services（貨物描述）

Documents Required: （單據要求）

ADDITIONAL INSTRUCTIONS （附加指示）

FORM OF DC:

IRREVOCABLE

DC NO:

DATE OF ISSU

APPLICABLE RULES

UCP LATEST VERSION

EXPIRE DATE AND PLACE

DC AMT ?

AVAILABLE WITH/BY

PCT CR AMT TOLERANCE

Welcome To

Download !!!

歡迎您的下載，資料僅供參考！

結算英文(10)

國際結算(International settlement)

貿易(Trade Settlement)

非貿易(Non-Trade Settlement)

EDI（Electronic Data Intercharge）電子數據交換，

控制文件（Control Documents）

有權簽字人的印鑒（Specimen Signatures）

密押（Test Key）

費率表（Terms and Condition）

貨物單據化，履約證書化，( cargo documentation , guarantee certification)

權利單據（document of title）

流通轉讓性（Negotiability）

讓與（Assignment）

轉讓（Transfer）

流通轉讓（Negotiation）

“匯票” (bill of exchange，exchange或draft)

無條件支付命令（unconditional order to pay）

出票條款（drawn clause）

利息條款（with interest）

分期付款(by stated instalment)

支付等值其它貨幣( pay the other currency according to an indicated rate of exchange)

付款人（payer）受票人（drawee）

付款期限（time of payment）或（tenor）

即期（at sight, on demand, on presentation）付款。

遠期（at a determinable future time , time/ usance / term bill）付款。

期限遠期付款的表現形式:

①見票后若干天(月)付款（bills payable at days/ months after sight）

②出票后若干天（月）付款（bills payable at days/ months after date）

③預定日期后若干天（月）付款（bills payable at days/ months after stated date）

④板期付款(bills payable on a fixed future date)

⑤延期付款(bills payable at days/months after shipment/ the date of B/L)

收款人名稱（payee）

同樣金額期限的第二張不付款”〔pay this first bill of exchange（second of the same tenor and dated being unpaid）

需要時的受托處理人（referee in case of need）

出票人（drawer）

收款人（payee）

背書人（endorser）

被背書人（endorsee）

出票(issue)

（1）制成匯票并簽字（to draw a draft and to sign

it）；

（2）將制成的匯票交付給收款人（to deliver the draft

to payee）

背書（endorsement）

（1）特別背書（special endorsement），又稱為記名背書或正式背書

（2）空白背書（blank endorsement），又稱不記名背書

（3）限制性背書（restrictive endorsement）

（4）有條件的背書(conditional endorsement)

（5）托收背書（endorsement for collection）

提示（presentation）

承兌（acceptance）

（1）普通承兌（general acceptance）

（2）保留承兌（qualified acceptance）

付款（payment）

退票（dishonor）

退票通知(notice of dishonor)

拒絕證書（protest）

追索（recourse）

追索權（right of recourse）

保證（guarantee/aval）

本票（promissory note）

銀行本票（Banker’s Note）

商業本票(Trader’s Note) 或一般本票(General Promissory Note)

即期本票（Sight Note/Demand Note）

遠期本票(Time Note/Usance Note)

本幣本票（Domestic Money Note）

外幣本票（Foreign Money Note）

國內本票（Domestic Note）

國際本票（International Note）

旅行支票（traveler`s cheque）

支票（cheque）

非劃線支票（open cheque），

劃線支票（crossed cheque），

普通劃線支票(general crossing cheque)

特別劃線支票(special crossing cheque)

保付支票（certified cheque）即由付款行在支票上加蓋“保付（CERTIFIED）

“Orders not to pay”（奉命止付）

第三章匯款結算方式

順匯法(remittance)

逆匯法(reverse remittance)

匯款方式（methods of remittance），

匯款人（remitter）即付款人

收款人或受益人（payee /beneficiary）

匯出行（remitting bank）

匯入行（paying bank）或解付行

電匯（telegraphic transfer,簡稱T/T）

信匯（mail transfer,簡稱M/T）

信匯委托書（mail transfer advice）和支付委托書(payment order)。

票匯（remittance by banker’s demand draft，簡稱D/D）

票匯業務程序（remittance by banker’s demand draft，簡稱D/D）

中心匯票(draft on center)

撥頭寸的指示：“Please debit our a/c with you”或“In cover ,we authorized you to debit the sum to our a/c with you.”（“請借記”或“授權借記”）

撥頭寸的指示：“In cover ,we have credited the sum to your a/c with us”. （“已貸記”或“主動貸記”）

撥頭寸指示為：“In cover ,we have authorized X Bank to debit our a/c and credit your a/c with them.”

預付貨款（payment in advance）

貨到付款（payment after arrival of the goods）

賒賬交易（open account transaction），具有延期付款(deferred payment)性質。

交單付現（cash against documents, 簡稱CAD）

第四章托收結算方式

托收(collection)

金融單據（financial documents）

商業單據（commercial documents）

委托人（Principal）

托收行（Remitting Bank）

代收行（Collecting Bank）

付款人（Payer或Drawee）

提示行（Presenting Bank）

"需要時的代理"（a representative to act as case-of-need）

光票托收（clean collection）

跟單托收（documentary bill for collection）

付款交單（documents against payment，簡稱D/P）

即期付款交單（D/P at sight）

遠期付款交單（D/P at XX days after sight）

承兌交單（documents against acceptance，簡稱為 D/A）

直接托收(direct collection)

托收指示（collection instruction）

出票條款,通常以“Drawn against shipment of (merchandise) for collection”為固定格式。

托收出口押匯(collection bills purchased)

出口貸款(advance against collection）

融通票據[Accommodation?Bill?\Accommodation?Paper]??也稱空票。

承兌信用額度協議（acceptance credit agreement）

信托收據(Trust Receipt簡稱 T/R)

APPLICANT（信用證開證申請人）

APPLICANT BANK（信用證開證的銀行）

REIMBURSEMENT BANK（償付行）

“ADVISE THROUGH” BANK（通知行）

BENEFICIARY（信用證的受益人）

CHARGES（費用情況）

SENDER TO RECEIVER INFORMATION（附言）

INSTRUCTION TO THE PAYING/ACCEPTING/NEGOTIATING BANK（給付款行、承兌行、議付行的指示）

SEQ OF TATAL 電文頁次

Type of Documentary Credit （跟單信用證類型）

Letter of Credit Number （信用證號碼）

Date of Issue （開證日期）

Date and Place of Expiry （信用證到期時間地點）

Applicant Bank （開證行）

Applicant（開證申請人）

Currency Code, Amount （信用證結算貨幣和金額）

Available with...by... （指定的有關銀行和信用證兌付方式）

Drafts at （匯票付款期限）

Drawee （匯票付款人受票人）

Partial Shipments（分裝條款）

Transhipment （轉運條款）

Shipping on Board/Dispatch/Packing in Charge at/ from（裝船、發送和貨物接收監管的地點）

RUSSIAN SEA （起運港）

Transportation to（貨物發送的最終地）

（目的港）

Latest Date of Shipment（最遲裝運期）

Description of Goods or Services（貨物描述）

Documents Required: （單據要求）

ADDITIONAL INSTRUCTIONS （附加指示）

FORM OF DC:

IRREVOCABLE

DC NO:

DATE OF ISSU

APPLICABLE RULES

UCP LATEST VERSION

EXPIRE DATE AND PLACE

DC AMT ?

AVAILABLE WITH/BY

PCT CR AMT TOLERANCE

結算英文(11)

一、開立賬戶

操作一

溫州齊和對外貿易公司是經國家外經貿部批準成立的擁有綜合性進出口經營權的企業。公司注冊資金1000萬元人民幣，現在固定資產1700萬元，下設進出口業務部、總務部、財務部以及得食福食品有限公司、花生加工廠兩個實體企業。主要從事：自營和代理各類商品及技術的進出口業務（國家規定的專營進出口商品和國家禁止進出口等特殊商品除外），經營進料加工和“三來一補”業務，開展對銷貿易和轉口貿易。主要出口產品有：體育用品（足球）、刺繡、服裝紡織品（內衣、童裝、襯衫、睡袍等）、板材（各種膠合板、泡桐木板、泡桐木指接材等）PP編織袋、茶蠟等十幾個品種，遠銷美國、日本、韓國、新西蘭、智利、巴拿馬等重要國家以及南太平洋島國。現該公司準備在杭州設立一個分公司，并選擇在工商銀行開戶。

1.如果你是公司經辦人，第一步應做什么？

2.公司確定公司名稱之后，接下來要帶哪些資料去辦理什么手續？

3.公司在領到這本《公司名稱預先核準申請書》之后到工行辦理什么手續？

4.作為齊和經辦人，在工商銀行辦理手續時，你還可以同時辦理什么業務？

5.等該辦理的證件都辦齊了之后，接下來關鍵的一步就是辦理印鑒留底了，作為經辦人要攜帶哪些材料辦理印鑒留底？

6.工行業務員為你開立賬戶后，還必須為公司出納辦理結算證，為什么要為出納辦理結算證呢，辦理結算證要帶哪些材料？

答案：

1公司經公司章程選定單位名稱（法人代表）：杭州齊和對外貿易公司

2 齊和經辦人帶《公司名稱預先核準申請書》、企業名稱查詢單、全體股東蓋章（簽名）的授權書、全體股東的法人資格證明或自然人身份證明人去市工商局辦理公司名稱預先核準書。

3 工商銀行為齊和開立驗資戶，齊和可同時聯系會計事務所，由會計事務所開具驗資證明。齊和應帶的材料包括：公司章程，公司名稱預先核準書，法人合法身份證明，各類資金到位證明。

4 ?齊和經辦人在工商銀行填寫一式三聯的開戶申請書，由銀行信貸部門的信貸人員根據齊和企業性質、經營范圍確定存款科目號，然后持開戶申請書及提供信貸部門的資料至銀行會計部門領取并填寫印鑒卡，預留單位公章、財務章及人名章的印鑒。

5 所需材料：●企業營業執照正本、復印件●企業代碼證正本、復印件●法人身份證復印件、法人人名章、單位公章、財務章●一式三份開戶申請書

6 會計部門審核各類資料及印鑒卡合格后，工行為齊和開立企業基本賬戶。同時齊和的出納人員辦理結算證。

7 ???????結算證分主證和副證，出納應出示●企業代碼證●身份證復印件●一寸彩照

8 備注：關于費用——名稱預核準費40元；企業預賦代碼費35元；企業注冊費：注冊資金1000萬元以下(含1000萬元)部分按0.8‰繳納，1000萬元以上部分按0.4‰繳納，注冊資本超過1億元的按最高額4.4萬元繳納，超過1億元的部分不再繳納；企業成立公告費1250元。

二、銀行承兌業務

操作一

寧波美樂地服裝有限公司（簡稱買方）從上海紡織品工貿公司購進一批布料（簡稱賣方）。兩家公司長期以來有業務往來，彼此十分了解和熟悉，并且都有良好的資信。因此簽訂了一份購買價值為30萬人民幣的銷售合同，合同號為：S/C8888，合同中約定采取銀行承兌匯票的結算方式一次付清，并要求買方于6月20號開出一張面值為30萬人民幣的期限為2個月的銀行承兌匯票。買方的開戶銀行是中國銀行寧波分行（行號BC1234），其賬號為No:05741234；賣方的開戶銀行是中國銀行上海分行（行號BC4321），其賬號為No:02104321。

要完成這筆業務，首先買方要向銀行進行承兌申請。買方將雙方簽訂的購銷合同及營業執照、稅務登記證及其復印件，法人代表身份證復印件，經稅務部門指定的會計師事務所審計過的前三年財務報表和近期財務報表及有關單據等有關資料送交給中國銀行寧波支行，經銀行全部審批程序終了同意買方承兌匯票的要求，買方即與銀行簽訂承兌協議。請根據上述信息填具“銀行承兌協議”。

1填具“銀行承兌協議”

操作二

銀行與買方簽訂銀行承兌協議后，銀行就可以承兌銀行承兌匯票。假如你是銀行業務員，請你代他根據以上信息填具下列四份銀行承兌匯票：[提示]

1.銀行承兌匯票（卡片）1

2.銀行承兌匯票（卡片）2

3.銀行承兌匯票（解訖通知）3

4.銀行承兌匯票（存根）4

操作三

匯票承兌之后，銀行退回有關資料并將銀行承兌匯票并交付買方，買方支付出票手續費。手續費率是0.05%。請計算手續費。[提示]

操作四

買方將經銀行承兌的匯票交付給賣方，并在匯票到期日之前足額將貨款交存銀行。對出票人尚未支付的承兌金額，銀行將按照每天萬分之五計收利息。假設買方只按時交存了20萬元，剩余的10萬元是在到期日后的三十天后交存的，那銀行該如何處理，買方是否要罰款，如果是，要罰多少？[提示]

操作五

匯票到期后，賣方委托中國銀行上海分行收款。上海分行向寧波分行發出票據及委托收款憑證，并劃回票款到賣方在其銀行所開立的賬戶。如果買方沒有將票款足額、定期存入買方開戶銀行，其開戶銀行可否拒付？[提示]

答案：

2.1

2.2

2.3

2.4

3300000*0。05%=150元

4.要罰款。100000*30*0.05%=1500元

5.?不可以。承兌匯票到期時，如果承兌申請人賬戶上無足額款項時，承兌銀行必須向收款人或持票人無條件墊付此款，然后將此墊款轉為逾期貸款，自行向承兌申請人清收、

三、托收業務

中國廣州益達機電廠（A公司）向英國一家進出口商（B公司）出售一批機電產品。付款條件為為付款交單見票后60天付款（D/P60daysaftersight）。1997年2月15號，A公司開出托收跟單匯票并委托中國銀行廣州支行（R銀行）通過中國銀行英國分行（C銀行）代收貨款。付款人為B公司，金額總計達USD1，556，702。提示：匯票順序號為：CNSH0429。A公司：YiDaMachineryandPower-generatingEquipmentCo.,LTD,GuangzhouChina。B公司：BritishTradingCo.,LtdLondon

操作一

請代A公司填寫D/P遠期匯票，并仔細體會D/P，D/P遠期以及D/A匯票的細微差別。[提示]

1.填寫D/P遠期匯票

操作二

設銀行寄單郵程為7天，不計銀行合理工作日，根據上文條款，提示日、承兌日、付款日、交單日各為哪天？[提示]

操作三

中國銀行廣州支行向C銀行發出托收指示，并隨函附上相關單據后，C銀行向英國進出口商（B公司）提示匯票要求承兌。B公司見票承兌后，因資金周轉困難，開始考慮向銀行申請信托收據方式的資金融通。在這種融資方式下，B公司在付款前開立信托收據連同已承兌匯票交給代收行，然后借出全套單據先行提貨，待售得貨款后再償還款項給代收行，換回信托收據。請你代進口商開立信托收據。[提示]

1.開立信托收據

案例背景資料

　　加拿大萊曼公司是專門經營中國瓷器、抽紗、刺繡、花邊、臺布等工藝品，集批零業務于一體的貿易公司。中國上海寶蓮燈貿易公司經他人介紹與之建立了業務聯系。第一批簽訂了出口500箱工藝品，金額為USD28000的合同。售貨確認書如下：

SALESCONFIRMATION

S/CNO.:SHHX98027

DATE:30-March-2003

THESELLER:BAOLIANDENGTRADING

　　　　　　CO.,LTD.

ADDRESS:676JINLINRD.，

　　　　SHANGHAICHINA

THEBUYER:LaymanTRADINGCO.,

ADDRESS:14thFLOORKINGSTAR

　　　　MANSION,#304-301JALANSTREET,

　　　　TORONTO,CANADA

676JINLINRD.,SHANGHAICHINA

TORONTO,CANADA

ART.NO.

Commodity

Unit

Quantity

UnitPrice

(USD)

Amount

(USD)

Hx1110

Hx0115

Hx0308

Hx0220

35pcsChinese

45pcstablecloth

60pcsChinese

20pcstablecloth

Set

500

200

300

100

12500

7000

4500

4000

28000

TOTALCONTRACTVALUE:SAYUSDOLLARSTWENTYEIGHTTHOUSANDSONLY

PACKING:HX1110INCARTONSof2SETSEACHANDHX0115,HX0308ANDHX0220

TOBEPACHEDINCARTONSOF1SETEACHONLY

TOTAL:850CARTONS

PORTOFLOADING&DESTINATION:FORM:SHANGHAITO:TORONTO

TIMEOFSHIPMENT:TOBEEFFECTEDBEFORETHEENDOFMARCHWITHPARTIALSHIPMENTALLOWED.

TERMSORPAYMENT:UPONFIRSTPRESENTATIONTHEBUYERSSHALLPAYAGAINSTDOCUMENTARYDRAFTDRAWNBYTHESELLERSATSIGHTMARKED”DRAWNAGAINSTSHIPMENTOF1100SETSOFCHINESEANDTABLECLOTHFROMSHANGHAITOCANADAFORCOLLECTION.”

INSURANCE:THESELLERSHALLCOVERINSRUANCEAGAINSTWAPANDCLASH&

BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOCLAUSEOFDATED1/1/1981

CONFIRMEDBY:

THESELLER　　　　　　　　THEBUYER

SIGNATURE:　　　　　　　　SIGNATURE:

操作一

根據以上合同，請選擇合適的跟單托收交單條件，并代公司業務員填具一張以代收行為抬頭人的匯票。[提示]

1.填具匯票

操作二

寶蓮燈貿易公司（委托人）裝貨后將匯票及貨運單據交給中國銀行上海分行（托收行），委托其辦理托收業務。根據該業務流程，作為寶蓮燈貿易公司的業務員，請出具托收委托書。[提示]

操作步驟附件：

中國銀行國際結算收費標準

出口業務費率表

保理費用

銀行擔保

進口業務費用標準

1、填具托收委托書

操作三

中國銀行上海分行收到寶蓮燈貿易公司的托收申請書后，嚴格按照委托書指示向BanquetquipCanada銀行發送托收指示書（collectionorder）.請以上海分行的名義填寫托收指示[提示]

1. 填具托收委托書

操作四

中國銀行加拿大支行收到托收指示后，隨即向萊曼公司寄出進口托收通知書以及相關的匯票。加拿大分行業務參考號：canada030501。請你代中國銀行加拿大支行業務員填寫進口托收通知書[提示]

1.填寫進口托收通知書

操作五

基于兩家公司第一筆交易的順利完成，寶蓮燈貿易公司根據合同規定開始投入第二、三批產品生產，然而貨到買方所在地后，萊曼公司因業務發展過快，資金周轉困難，要求中國公司改D/P方式為D/A，以解其燃眉之急。中國公司考慮到在加拿大當地沒有代理委托人，擔心貨到港后因無人提取會造成積壓損失，遂同意承兌放單，隨即開具交易金額為18600美元，以中國銀行上海分行為抬頭人的遠期承兌匯票（D/Aat30daysaftersight）。托收的其他程序同上，只需填寫遠期匯票，請你代中國方面的公司填寫匯票。[提示]

1.填寫匯票

操作六

假設中國銀行上海分行(托收行)與BanquetquipCanada（代收行）之間沒有相互開立賬戶，而是托收行在瑞士銀行開立了賬戶時，出口托收委托書的收款指示寫明：“請代收款項并將款匯至瑞士銀行貸記我行在該行的賬戶，并請貴行以電報或航郵通知我行。”當代收行收妥款項，匯交瑞士銀行貸記在托收行賬戶通知托收行后，托收行得知款項已收妥，可立即貸記委托人賬戶，完成此筆業務。請根據上述描述，將下列業務流程補充完整。[提示]

1.補充業務流程

答案：

案例一

NO:CNSH0429DateFeb15,1997Guangzhou

ExchangeforUSD1，556，702.00

At60dayssightPaythisfirstBillofexchange(secondofthesametenoranddateunpaid)

PaytotheorderofBankofChinaGuangzhoubranch

ThesumofUnitedStatesDollarsonemillionfivehundredandfiftysixthousandsevenhundredandtwoonly

DrawnagainstshipmentoftenshippingcontainersfromGuangzhoutoBritishforCollection

ToBritishTradingCo.,LtdForYiDaMachineryandPower-generating

LondonEquipmentCo.,Ltd

GuangzhouChina

Signaturemanager

出票日為1997年2月15日，銀行寄單郵程為7天，為2月22日，代收行見票后提示則提示日為1997年2月22日，付款人見票承兌（不考慮意外情況），承兌日為1997年2月22日。本次付款方式為D/P60days

算尾不算頭2.23~2.28???→6天

?????????3.1~3.31????→31天

?????????4.1~4.23????→23天

???????????????????????60天

付款日為1997年4月23日，付款人付款后交單，則交單日為1997年4月23日

?TRUSTRECEIPT

TO:BanquetquipCanada

ReceivedfromthesaidBank(afullsetofshippingdocumentsevidencing)themerchandisehavinganinvoicevalueofUSD1，556，702.00sayUnitedStatesDollarsonemillionfivehundredandfiftysixthousandsevenhundredandtwoasfollow:

MARKSANDNUMBERS

QUANTITY

DESCRITIONOFMERCHANDISE

STEAMER

××××

15sets

MachineryandPower-generatingequipment

××××（無需填空）

Andconsiderationofsuchdeliveryintrust,theundersignedherebyundertakestoland,paycustomdutyand/orchargesorexpenses,storeholeandselldelivertopurchasersthemerchandisespecifiedherein,andtoreceivetheproceedsasTrusteefortheBank,andtheundersignedpromisesandagreesnottosellthesaidmerchandiseoranypartthereofoncredit,butonlyforcashandforaamountnotlessthantheinvoicevaluespecifiedaboveunlessotherwiseauthorizedbythesaidBankinwriting.

Theundersignedalsoundertakesto

TheundersignedfurtheracknowledgesassentsandagreesthatintheeventthewholeoranypartofthemerchandisespecifiedhereinissoldordeliveredtoapurchaserorpurchasersanyproceedsderivedortobederivedfromsuchsaleordeliveryshallbeconsideredthepropertyofthesaidBankandtheundersignedherebygrantstothesaidBankfullauthoritytocollectsuchproceedsdirectlyfrompurchaserswithoutreferencetotheundersigned.

Theguarantor,asanotherundersigned,guaranteestotheSaidBankthefaithandproperfulfillmentofthetermsandconditionsofthisTrustReceipt.

Guaranteedby:Signedby:

RichardChengLaymanTradingCo.,Ltd

49PrinceRoad,CanadaCanada

案例二

□D/P即期□D/P遠期□D/A

BillOfExchange

NO.SHHXED030129DATE:July14,2003shanghai

EXCHANGEforUSD28,000

D/PatsightPaythisfirstbillofexchange(secondofsametenorand

dateunpaid)totheorderofBankofchinashanghaibranch

ThesumofUnitedStatesDollarstwentyeightthousandonly

Drawnagainstshipmentof1100setsofChineseandtableclothfromshanghaitoCanadaforcollection

ToBanquetquipCanadaFORBaoliandengTradingCo.,Ltd

SHANGHAI

SIGNATURE

中國銀行

出口托收委托書

致：中國銀行上海分行

請貴行依照國際商會《跟單托收統一規則》第522號（1995年修訂版）的有關規定和我國公司的下列要求處理所附單據。

國外代收行（collectingbank）

BanquerquipCanada

委托人(drawer)中國廣州寶蓮燈貿易公司

付款人（drawee）LaymanTradingCo.,LTD.

托收金額USD28,000

匯票日期29,Jan.2003

期限D/PAtsight

合同號SHHX98027

發票號SHHXFD030129

單據

匯票

發票

海運提單

空運單

保險單

裝箱單重量單

品質證

產地證

G．S．P．格式A

受益人證明

電抄

正本

1/2

1/3

1/2

副本

1/2

1/3

1/2

??請貴行將所附單據辦理托收

?請貴行收妥款項后，辦理結匯，并貸記我公司人民幣帳NO.開戶行

?請貴行收妥款項后，貸記我公司帳NO.開戶行中國銀行上海分行

請貴行要求代收行即期付款交單（D/P）遠期付款交單（D/Patxxdaysaftersight）承兌交單（D/A）

??貴行銀行費用由付款人承擔可棄權不可棄權

貴行銀行費用由我公司承擔

請通知我公司匯票到期日

如果付款延遲，向付款人收取%p.a.的延遲付款利息

如果付款人拒絕付款/拒絕承兌，請立即同志我公司并說明原因。

如果付款人拒絕付款/拒絕承兌，請要求代收行對貨物采取必要措施（倉儲/加保），費用由我公司承擔。

請通過航郵□快郵□DHC寄單

□????如有需要請聯系：

公司印鑒

（公司聯系人：蘇祥電話：）年月日

中國銀行

Bankofchina

Office:××××

Address:××××

TLX:××××DateJuly20,2003

FAX:××××

Ourreferencenumber

ForallCommunications

Pleasealwaysquote

Dearsirs,

Weenclosethefollowingdocumentsforcollection.

DocumentarycollectionsCleancollection

To(Collectingbank):Banquetquip

Canada

Drawer:BaoliandengTradingCo.,Ltd

Drawee:LaymanTradingCo.,LTD

Amount:USD28,000.00

Documents

Draft(s)

Commercial

Invoice

OceanB/L

N/N

Ocean

B/L

Airway

Bills

Insurance

Policy

P/W

List

Quality

Cert

Origin

Cert

FormA

Beneficiary’s

Cert

Fax/

Cable

Copy

1/2

1/3

1/2

Disposalofproceedsuponcollection:

RemitproceedsbyteletransmissionQUOTINGOURREFNO.AboveunderadvicetousforcreditaccountofBankOfChinawith:

Collectioninstructionsaremarkedwith“x”asbelow:

?deliverDocumentaryagainstPaymentAcceptance

?allyourbankingchargesareforaccountof?DrawerDrawee

Waivebankingchargesand/orinterestbyDrawee.

Donotwaivebankingchargesand/orinterest

?Adviseusacceptanceofdraft(s)andgivingduedatebyteletransmission/airmail

Holddraft(s)anddocumentspendingfurtherinstructionfromusinthecaseofnon-payment/non-acceptance

?Incaseofdishonor,havethegoodsstoredinbondandinsuredagainstusualriskswhendeemednecessary,andadviseusimmediatelytothateffect.

Ifpaymentisdelayedcollectinterestat＠%p.a.fortheperiodofsuchdelay.

Incaseofneed,referto

ForBankofChina

AUTHORIZEDSIGNATURE(S)

Banquetquip

Canada

Office:××××××

Address:××××××

進口托收單據通知書

INWARDDOCUMENTSFORCOLLECTION

我行業務編號

030501

日期:

Ourrefno

Date：July29,2003

付款人（drawee）LaymanTradingCo.,Ltd

托收行（remittingbank）BankOfChina,Shanghaibranch

Ref.no.:

Date:

委托人（drawer）BaoliandengTradingCo.,LTD

合同號碼（ContractNo.）SHHX98027

金額（Amount）USD28,000

發票號碼（InvoiceNo.）SHHXFD030129Date:

匯票期限（Tenor）D/PAtSight

付款期限（Dueon）5，Feb.2003

Doc-ments

Draft(s)

Ocean

B/L

N/N

Ocean

B/L

Airway

Bill

Insurance

Policy

P/W

List

Quality

Cert

Origin

Cert

Benefit

-Carry’s

Cert

Cable

Copy

Commercial

Invoice

1/2

1/3

1/2

1/3

付款交單

DocumentsagainstPAYMENT

承兌交單

DocumentsagainstACCEPTANCE

無償交單

DocumentsagainstFREEOFPAYMENT

請在五個工作日內辦理付款/承兌或拒付手續

DocumentsagainstPAYMENT/????ACCEPTANCE

OrDishonorwithinfiveworking　　　　?　　days

?我行銀行費用由你公司承擔

Ourbank’schargeareforyouraccount

國外銀行費用由你公司承擔

Remittingbank’schargeareforyouraccount

?????中國銀行

FORBANKOFCHINA

銀行印鑒

NO：?????????????????????????????????????DATEOctober10,2003shanghai???????

Exchangefor???USD18600,00????????????????????????????????????????????????????????????????

??At30?days????sight??????ofthefirstofexchange(secondofthesametenoranddateunpaid)

Paytotheorderof????????????????????????????????????????

??Bankofchina,shanghai??branch?????????????????????????

ThesumofUnitedStatesDollarseighteenthousandsixhundred????only

Drawnagainstshipmentof900setsofchinesefromshanghaito

Canadaforcollection

To?LaymanTrandingCo.,Ltd????????????????for?BaoliandengTrandingCo..LTD.???

????　　　　　　　　　　　　　　　　　　　　????????SHANHHAICHINA??????????????

?????????????????????????????????????????????　　　　　　　Signaturemanager

四、電匯業務

操作一

2002年12月，杭州商實進出口公司（HANGZHOUSHANGSHIIMP.ANDEXP.CORP.)(地址：10,WENYIROAD,XIHUDISTRICT,HANGZHOU,CHINA）（簡稱買方）從日本住金物產株式會社(SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN)（簡稱賣方）進口一批IBM計算機。兩家長期有業務往來，彼此十分了解和熟悉，并且都有良好的資信。因此，簽訂了一個購買價值為80萬美元的銷售合同，合同中雙方商訂在貨物到達杭州后45天之內采用電匯方式付款，一次付清。貨物到達杭州的日期是2003年4月18日。杭州商實進出口公司的開戶行是中國銀行浙江分行（地址是：18,WENYIROAD,XIHUDISTRICT,HANGZHOU,CHINA），賬號是№168-00688。。日本住金物產株式會社的開戶行是東京商業銀行（地址是：3-8SAKEI-CHOME,OSAKA,JAPAN），賬號是№7245824。杭州商實進出口公司的業務員于4月16日到中國銀行浙江分行辦理匯款手續。

完成這筆結算業務，首先是買方要填寫“匯款申請書”。請根據上述信息填具“匯款申請書”

[提示]

1. 請根據上述信息填具“匯款申請書”

操作二

買方交款付匯取得電匯回執后，中國銀行浙江分行根據電匯申請人的指示，用電報、電傳或SWIFT方式發出匯款委托書。假設中國銀行在東京商業銀行開設了賬戶№0-168/7288/888，電報編號為888TT168168，請你代銀行業務員擬出匯款電報內容并將有關項目內容填入SWIFT報文格式。[提示]

1.填寫匯款電報

2. 填寫SWIFT報文

操作三

[提示]

1. 填寫匯款電報

2. 填寫SWIFT報文

3. 填寫SWIFTMT202報文

操作四

[提示]

1.填寫匯款電報

2.填寫SWIFT報文

3.填寫SWIFTMT202報文

操作五

如果中國銀行的賬戶行I行和東京商業銀行的賬戶行A行之間也沒有賬戶關系，但它們有一個共同賬戶行B行，如何將這筆匯款金額撥交給收款人，請簡述其具體過程。[提示]

1.請簡述其具體過程。

答案：

.NO:CNSH0429DateFeb15,1997Guangzhou

ExchangeforUSD1，556，702.00

At60dayssightPaythisfirstBillofexchange(secondofthesametenoranddateunpaid)

PaytotheorderofBankofChinaGuangzhoubranch

ThesumofUnitedStatesDollarsonemillionfivehundredandfiftysixthousandsevenhundredandtwoonly

DrawnagainstshipmentoftenshippingcontainersfromGuangzhoutoBritishforCollection

ToBritishTradingCo.,LtdForYiDaMachineryandPower-generating

LondonEquipmentCo.,Ltd

GuangzhouChina

Signaturemanager

2.1

?用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANKOFCHINA，ZHEJIANBRANCH

TO：（匯入行名稱）

TOKYOCOMMERCIALBANK

DATE：（發電日期）

APRIL16，2003

TEST（密押）：XXXX

OURREFNO.

888TT168168

（匯款編號）

PAY

USD800,000.00(SAYEIGHTHUNDREDTHOUSANDONLY）

（付款金額AMOUT）VALUE

APRIL17,2003

（起息日DATE）

　SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN

（收款人BENIFICIARY）

FORCREDITOFACCOUNTNO.

№0-168/7288/888

BANKOFCHINA，ZHEJIANBRANCH

MESSAGE

BUYINGIBMCOMPUTER

（匯款附言）

ORDER

HANGZHOUSHANGSHIIMP.ANDEXP.CORP.

（匯款人）

COVER

Incover,pleasedebitoura/xwithyou

（頭寸撥付）

NOANYCHARGESFORUS（我行不負擔費用）

2.2

用SWIFT方式發出的匯款委托書

Fin/Session/TSN?????????????????????:F01????????.SS.????????????????????????.SEQ

OwnAddress?????????????????????????????（銀行代碼）?????????????????????????（銀行全稱）

Inputmessagetype???????????????:100??????????????????????????????????????????CUSTOMERTRANSFER

Sentto:?????????????????????????????????（銀行代碼）?????????????????????????（銀行全稱）

Inputtime:

MIR:

Priority/Obsol.PeriodNormal/100Minutes（只須填以下部分）

MT100CUSTOMERTRANSFER

DATE

030416

Sentto：

TOKYOCOMMERCIALBANK

:20/transactionreferencenumber：888TT168168

:32A/valuedate,currencycode,amount：

DATE：030417CURRENCYCODE：USDAMOUNT：800000,00

:50/orderingcustomer（匯款人）：

BANKOFCHINA，ZHEJIANBRANCH

:57/accountwithbank（賬戶行名稱）：

TOKYOCOMMERCIALBANK

59/beneficiarycustomer（收款人名稱地址）：

日本住金物產株式會社(SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN)

:70/detailsofpayment：BUYINGIBMCOMPUTER

:71A/detailsofcharges：NOANYCHARGESFORUS（我行不負擔費用）

:72/banktobankinformation:Incover,pleasedebitourA/Cwithyou

3.1

用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANKOFCHINA，ZHEJIANBRANCH

TO：（匯入行名稱）

TOKYOCOMMERCIALBANK

DATE：（發電日期）

APRIL16，2003

TEST（密押）：XXXX

OURREFNO.

888TT168168

（匯款編號）

PAY

USD800,000.00(SAYEIGHTHUNDREDTHOUSANDONLY）

（付款金額AMOUT）VALUE

APRIL17,2003

（起息日DATE）

　SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN

（收款人BENIFICIARY）

FORCREDITOFACCOUNTNO.

№0-168/7288/888

BANKOFCHINA，ZHEJIANBRANCH

MESSAGE

BUYINGIBMCOMPUTER

（匯款附言）

ORDER

HANGZHOUSHANGSHIIMP.ANDEXP.CORP.

（匯款人）

COVER

Incover,pleasedebitoura/xwithyou

（頭寸撥付）

NOANYCHARGESFORUS（我行不負擔費用）

3.2

用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANKOFCHINA，ZHEJIANBRANCH

TO：（匯入行名稱）

TOKYOCHEMICALBANK

DATE：（發電日期）

APRIL16，2003

TEST（密押）：XXXX

OURREFNO.

XXXX

（匯款編號）

PAY

USD800000.00(SAYEIGHTHUNDREDTHOUSANDONLY）

（付款金額AMOUT）VALUE

APRIL17,2003

（起息日DATE）

　COMMERCEOFBANK，TOKYO

（收款人BENIFICIARY）

FORCREDITOFACCOUNTNO.

BANKOFCHINA,ZHEJIANGBRANCH

MESSAGE

BUYINGIBMCOMPUTER

（匯款附言）

ORDER

HANGZHOUSHANGSHIIMP.ANDEXP.CORP.

（匯款人）

COVER

INCOVER,DEBITOURACCOUNTWITHYOU

（頭寸撥付）

NOANYCHARGESFORUS（我行不負擔費用）

MT100　　　　　　　　　　　　　　　　CUSTOMERTRANSFER

DATE

030416

Sentto：

TOKYOCOMMERCIALBANK

:20/transactionreferencenumber：

XXXX

:32A/valuedate,currencycode,amount：

DATE：030417CURRENCYCODE：USDAMOUNT：800000,00

:50/orderingcustomer（匯款人）：

BANKOFCHINA，ZHEJIANGBRANCH

:57/accountwithbank（賬戶行名稱）：

TOKYOCHEMICALBANK

59/beneficiarycustomer（收款人名稱地址）：

日本住金物產株式會社(SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN)

:70/detailsofpayment：

BUYINGIBMCOMPUTER

:71A/detailsofcharges：

NOANYCHARGESFORUS（我行不負擔費用）

:72/banktobankinformation

Incover,wehaveauthorizedTokyoChemicalbankofdebitouraccountandcredittheabovesumtoyouraccount；

3.SWIFT報文MT202

Explanation

Format

Sender（發報行）

?BANKOFCHINA，ZHEJIANBRANCH

MessageType（電文類型）

202

Receiver（收報行）

TOKYOCHEMICALBANK

MessageText（電文內容）

TransactionReferenceNumber（匯款編號）

：20：XXXX

ValueDate/CurrencyCode/Amount（起息日/貨幣代號/金額）

：32A：030417CURRENCYCODE：USDAMOUNT：800000,00

Sender’sCorrespondent(1)（償付帳號）

Intermediary

：56A：

AccountWithInstitution(2)

：57A：

EndofMessageText/Trailer（電文結束/報尾）

4.1

用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANKOFCHINA，ZHEJIANBRANCH

TO：（匯入行名稱）

TOKYOCOMMERCIALBANK

DATE：（發電日期）

APRIL16，2003

TEST（密押）：XXXX

OURREFNO.

888TT168168

（匯款編號）

PAY

USD800000.00(SAYEIGHTHUNDREDTHOUSANDONLY）

（付款金額AMOUT）VALUE

APRIL17,2003

（起息日DATE）

　SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN

（收款人BENIFICIARY）

FORCREDITOFACCOUNTNO.

TOKYOCHEMICALBANK

MESSAGE

BUYINGIBMCOMPUTER

ORDER

HANGZHOUSHANGSHIIMP.ANDEXP.CORP.

COVER

INCOVER,WEHAVEAUTHORIZEDTOKYOCHEMICALBANKDEBITOURACCOUNTANDREMITTHEABOVESUMTOYOURACCOUNT；

NOANYCHARGESFORUS（我行不負擔費用）

用SWIFT方式發出的匯款委托書

Fin/Session/TSN?????????????????????:F01????????.SS.????????????????????????.SEQ

OwnAddress?????????????????????????????（銀行代碼）?????????????????????????（銀行全稱）

Inputmessagetype???????????????:100??????????????????????????????????????????CUSTOMERTRANSFER

Sentto:?????????????????????????????????（銀行代碼）?????????????????????????（銀行全稱）

Inputtime:

MIR:

Priority/Obsol.PeriodNormal/100Minutes（只須填以下部分）

MT100CUSTOMERTRANSFER

DATE

030416

Sentto：

COMMERCEOFBANK，TOKYO

:20/transactionreferencenumber：

XXXX

:32A/valuedate,currencycode,amount：

DATE：030417CURRENCYCODE：USDAMOUNT：800000,00

:50/orderingcustomer（匯款人）：

BANKOFCHINA，ZHEJIANBRANCH

:57/accountwithbank（賬戶行名稱）：

TOKYOCHEMICALBANK

59/beneficiarycustomer（收款人名稱地址）：

日本住金物產株式會社(SUMIKINBUSSANCORPORATION3-2SAKEI-CHOME,OSAKA,JAPAN)

:70/detailsofpayment：

BUYINGIBMCOMPUTER

:71A/detailsofcharges：

NOANYCHARGESFORUS（我行不負擔費用)

:72/banktobankinformation

Incover,wehaveauthorizedTokyoChemicalBankdebitouraccountandcredittheabovesumtoyouraccount；

4.3

SWIFT報文MT202

Explanation

Format

Sender（發報行）

?BANKOFCHINA，ZHEJIANBRANCH

MessageType（電文類型）

202

Receiver（收報行）

?TOKYOCHEMICALBANK

MessageText（電文內容）

TransactionReferenceNumber（匯款編號）

：20：XXXX

ValueDate/CurrencyCode/Amount（起息日/貨幣代號/金額）

：32A：030417CURRENCYCODE：USDAMOUNT：800000,00

Sender’sCorrespondent(1)（償付帳號）

Intermediary

：56A：A行

AccountWithInstitution(2)

：57A：

EndofMessageText/Trailer（電文結束/報尾）

5中國銀行向東京商業銀行發出匯款委托書，向東京化學銀行發出付款指示；東京化學銀行將款式匯交共同賬戶行（B行），B行向A行發出貸記報單，B行貸記東京商業銀行賬戶，并向東京商業銀行發出貸記報單。

結算英文(12)

一、開立賬戶

操作一

1. 如果你是公司經辦人，第一步應做什么？

2. 公司確定公司名稱之后，接下來要帶哪些資料去辦理什么手續？

3. 公司在領到這本《公司名稱預先核準申請書》之后到工行辦理什么手續？

4. 作為齊和經辦人，在工商銀行辦理手續時，你還可以同時辦理什么業務？

5. 等該辦理的證件都辦齊了之后，接下來關鍵的一步就是辦理印鑒留底了，作為經辦人要攜帶哪些材料辦理印鑒留底？

6. 工行業務員為你開立賬戶后，還必須為公司出納辦理結算證，為什么要為出納辦理結算證呢，辦理結算證要帶哪些材料？

答案：

1 公司經公司章程選定單位名稱（法人代表）：杭州齊和對外貿易公司

3 ??? 工商銀行為齊和開立驗資戶，齊和可同時聯系會計事務所，由會計事務所開具驗資證明。齊和應帶的材料包括：公司章程，公司名稱預先核準書，法人合法身份證明，各類資金到位證明。

4 ? 齊和經辦人到市工商局辦理營業執照，同時到技術監督局辦理企業代碼證。所帶材料：企業申請登記表；名稱登記核準通知書；企業名稱登記表；名稱申請表；合同、章程上報文件及審批機構批復文件；合同及其附件；授權委托書；章程；董事會名單及各方委派書；可行性研究報告上報文件及審批機構批復(或項目審批表)；意向書；公安、消防、環保、衛生、城建等前置審批部門的意見；個人身份證明)；資信證明；董事長(法定代表人任職資格審查表)、副董事長、總經理、副總經理簡歷表；辦公、生產經營場所使用證明；其他需提交的文件、證件。營業執照副本給出公司具體地址，齊和企業代碼證為72498559-7

5 ?齊和經辦人在工商銀行填寫一式三聯的開戶申請書，由銀行信貸部門的信貸人員根據齊和企業性質、經營范圍確定存款科目號，然后持開戶申請書及提供信貸部門的資料至銀行會計部門領取并填寫印鑒卡，預留單位公章、財務章及人名章的印鑒。所需材料：●企業營業執照正本、復印件●企業代碼證正本、復印件●法人身份證復印件、法人人名章、單位公章、財務章●一式三份開戶申請書

6 會計部門審核各類資料及印鑒卡合格后，工行為齊和開立企業基本賬戶。同時齊和的出納人員辦理結算證。??????? 結算證分主證和副證，出納應出示●企業代碼證●身份證復印件●一寸彩照備注：關于費用——名稱預核準費40元；企業預賦代碼費35元；企業注冊費：注冊資金1000萬元以下(含1000萬元)部分按0.8‰繳納，1000萬元以上部分按0.4‰繳納，注冊資本超過1億元的按最高額4.4萬元繳納，超過1億元的部分不再繳納；企業成立公告費1250元。

二、銀行承兌業務

操作一

1填具“銀行承兌協議”

操作二

銀行與買方簽訂銀行承兌協議后，銀行就可以承兌銀行承兌匯票。假如你是銀行業務員，請你代他根據以上信息填具下列四份銀行承兌匯票： [提示]

1. 銀行承兌匯票（卡片） 1

2. 銀行承兌匯票（卡片） 2

3. 銀行承兌匯票（解訖通知） 3

4. 銀行承兌匯票（存根） 4

操作三

匯票承兌之后，銀行退回有關資料并將銀行承兌匯票并交付買方，買方支付出票手續費。手續費率是0.05%。請計算手續費。 [提示]

操作四

操作五

答案：

2.1

2.2

2.3

2.4

3 300000*0。05%=150元

4. 要罰款。100000*30*0.05%=1500元

5. ?不可以。承兌匯票到期時，如果承兌申請人賬戶上無足額款項時，承兌銀行必須向收款人或持票人無條件墊付此款，然后將此墊款轉為逾期貸款，自行向承兌申請人清收、

三、托收業務

中國廣州益達機電廠（A公司）向英國一家進出口商（B公司）出售一批機電產品。付款條件為為付款交單見票后60天付款（D/P 60 days after sight ）。1997年2月15號，A公司開出托收跟單匯票并委托中國銀行廣州支行（R銀行）通過中國銀行英國分行（C銀行）代收貨款。付款人為B公司，金額總計達USD1，556，702。提示：匯票順序號為：CNSH0429。A公司：YiDa Machinery and Power-generating Equipment Co.,LTD, Guangzhou China 。B公司：British Trading Co.,Ltd London

操作一

請代A公司填寫D/P遠期匯票，并仔細體會D/P，D/P遠期以及D/A匯票的細微差別。 [提示]

1. 填寫D/P遠期匯票

操作二

設銀行寄單郵程為7天，不計銀行合理工作日，根據上文條款，提示日、承兌日、付款日、交單日各為哪天？ [提示]

操作三

1. 開立信托收據

案例背景資料

SALES CONFIRMATION

S/C NO. : SHHX98027DATE: 30-March-2003

THE SELLER: BAOLIANDENG TRADING　　　　　　CO., LTD. ADDRESS: 676 JINLIN RD.，　　　　SHANGHAI CHINA

THE BUYER: Layman TRADING CO.,ADDRESS: 14th FLOOR KINGSTAR　　　　MANSION, #304-301 JALANSTREET, 　　　　TORONTO, CANADA

676 JINLIN RD., SHANGHAICHINA

TORONTO, CANADA

ART. NO.

Commodity

Unit

Quantity

Unit Price(USD)

Amount(USD)

Hx1110Hx0115Hx0308Hx0220

35pcs Chinese45pcs tablecloth60pcs Chinese20pcs tablecloth

SetSetSetSet

500200300100

25351540

12500700045004000

28000

TOT AL CONTRACT VALUE: SAY US DOLLARS TWENTY EIGHT THOUSANDS ONLY

PACKING: HX1110 IN CARTONS of 2 SETS EACH AND HX0115, HX0308 AND HX0220 TO BE PACHED IN CARTONS OF 1 SET EACH ONLYTOTAL: 850 CARTONSPORT OF LOADING & DESTINATION: FORM: SHANGHAI TO: TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF MARCH WITH PARTIAL SHIPMENT ALLOWED.TERMS OR PAYMENT: UPON FIRST PRESENTATION THE BUYERS SHALL PAY AGAINST DOCUMENTARY DRAFT DRAWN BY THE SELLERS AT SIGHT MARKED ”DRAWN AGAINST SHIPMENT OF 1100 SETS OF CHINESE AND TABLECLOTH FROM SHANGHAI TO CANADA FOR COLLECTION.”INSURANCE: THE SELLER SHALL COVER INSRUANCE AGAINST WAP AND CLASH &BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF P.I.C.C. DATED 1/1/1981CONFIRMED BY:

THE SELLER 　　　　　　　　 THE BUYER

SIGNATURE: 　　　　　　　　 SIGNATURE:

操作一

根據以上合同，請選擇合適的跟單托收交單條件，并代公司業務員填具一張以代收行為抬頭人的匯票。 [提示]

1. 填具匯票

操作二

操作步驟附件：

中國銀行國際結算收費標準

出口業務費率表

保理費用

銀行擔保

進口業務費用標準

1、填具托收委托書

操作三

中國銀行上海分行收到寶蓮燈貿易公司的托收申請書后，嚴格按照委托書指示向Banquet quip Canada銀行發送托收指示書（collection order）.請以上海分行的名義填寫托收指示 [提示]

1. 填具托收委托書

操作四

1. 填寫進口托收通知書

操作五

基于兩家公司第一筆交易的順利完成，寶蓮燈貿易公司根據合同規定開始投入第二、三批產品生產，然而貨到買方所在地后，萊曼公司因業務發展過快，資金周轉困難，要求中國公司改D/P方式為D/A，以解其燃眉之急。中國公司考慮到在加拿大當地沒有代理委托人，擔心貨到港后因無人提取會造成積壓損失，遂同意承兌放單，隨即開具交易金額為 18600美元，以中國銀行上海分行為抬頭人的遠期承兌匯票（D/A at 30 days after sight）。托收的其他程序同上，只需填寫遠期匯票，請你代中國方面的公司填寫匯票。 [提示]

1. 填寫匯票

操作六

假設中國銀行上海分行(托收行)與Banquet quip Canada （代收行）之間沒有相互開立賬戶，而是托收行在瑞士銀行開立了賬戶時，出口托收委托書的收款指示寫明：“請代收款項并將款匯至瑞士銀行貸記我行在該行的賬戶，并請貴行以電報或航郵通知我行。”當代收行收妥款項，匯交瑞士銀行貸記在托收行賬戶通知托收行后，托收行得知款項已收妥，可立即貸記委托人賬戶，完成此筆業務。請根據上述描述，將下列業務流程補充完整。 [提示]

1. 補充業務流程

答案：

案例一

NO: CNSH0429 DateFeb 15,1997 Guangzhou

Exchange for USD1，556，702.00

At 60 days sight Pay this first Bill of exchange (second of the same tenor and date unpaid)

Pay to the order of Bank of ChinaGuangzhou branch

The sum of United States Dollars one million five hundred and fifty six thousand seven hundred and two only

Drawn against shipment of ten shipping containers from Guangzhou to British for Collection

To British Trading Co.,Ltd For YiDa Machinery and Power-generating

London Equipment Co.,Ltd

Guangzhou China

Signature manager

算尾不算頭2.23~2.28??? →6天

????????? 3.1~3.31???? →31天

????????? 4.1~4.23???? →23天

??????????????????????? 60天

付款日為1997年4月23日，付款人付款后交單，則交單日為1997年4月23日

?TRUST RECEIPT

TO: Banquet quip Canada

Received from the said Bank (a full set of shipping documents evidencing) the merchandise having an invoice value of USD1，556，702.00 say United States Dollars one million five hundred and fifty six thousand seven hundred and two as follow:

MARKS AND NUMBERS

QUANTITY

DESCRITION OF MERCHANDISE

STEAMER

××××

15 sets

Machinery and Power-generating equipment

××××（無需填空）

And consideration of such delivery in trust, the undersigned here by undertakes to land, pay custom duty and/or charges or expenses, store hole and sell deliver to purchasers the merchandise specified here in, and to receive the proceeds as Trustee for the Bank, and the undersigned promises and agrees not to sell the said merchandise or any part there of on credit, but only for cash and for a amount not less than the invoice value specified above unless otherwise authorized by the said Bank in writing.

The undersigned also undertakes to

The undersigned further acknowledges assents and agrees that in the event the whole or any part of the merchandise specified here in is sold or delivered to a purchaser or purchasers any proceeds derived or to be derived from such sale or delivery shall be considered the property of the said Bank and the undersigned here by grants to the said Bank full authority to collect such proceeds directly from purchasers with out reference to the undersigned.

The guarantor, as another undersigned, guarantees to the Said Bank the faith and proper fulfillment of the terms and conditions of this Trust Receipt.

Guaranteed by: Signed by:

Richard Cheng Layman Trading Co.,Ltd

49 Prince Road ,Canada Canada

案例二

□ D/P 即期 □ D/P 遠期 □ D/A

Bill Of Exchange

NO. SHHXED030129 DATE: July 14,2003 shanghai

EXCHANGE for USD28,000

D/P at sight Pay this first bill of exchange (second of same tenor and

date unpaid) to the order of Bank of china shanghai branch

The sum of United States Dollars twenty eight thousand only

Drawn against shipment of 1100 sets of Chinese and tablecloth from shanghai to Canada for collection

To Banquet quip Canada FOR Baoliandeng Trading Co.,Ltd

SHANGHAI

SIGNATURE

中國銀行

出口托收委托書

致：中國銀行上海分行

請貴行依照國際商會《跟單托收統一規則》第522號（1995年修訂版）的有關規定和我國公司的下列要求處理所附單據。

國外代收行（collecting bank）Banquer quip Canada

委托人(drawer)中國廣州寶蓮燈貿易公司

付款人（drawee）Layman Trading Co., LTD.

托收金額 USD 28,000

匯票日期29,Jan.2003

期限D/P At sight

合同號SHHX98027

發票號 SHHXFD030129

單據

匯票

發票

海運提單

空運單

保險單

裝箱單重量單

品質證

產地證

G．S．P．格式A

受益人證明

電抄

正本

1/2

1/3

1/2

副本

1/2

1/3

1/2

?? 請貴行將所附單據辦理托收

?請貴行收妥款項后，辦理結匯，并貸記我公司人民幣帳NO. 開戶行

?請貴行收妥款項后，貸記我公司帳NO. 3101111891148032891開戶行中國銀行上海分行

請貴行要求代收行即期付款交單（D/P）遠期付款交單（D/P at xx days after sight）承兌交單（D/A）

?? 貴行銀行費用由付款人承擔可棄權不可棄權

貴行銀行費用由我公司承擔

請通知我公司匯票到期日

如果付款延遲，向付款人收取 %p.a.的延遲付款利息

如果付款人拒絕付款/拒絕承兌，請立即同志我公司并說明原因。

如果付款人拒絕付款/拒絕承兌，請要求代收行對貨物采取必要措施（倉儲/加保），費用由我公司承擔。

請通過航郵 □快郵 □DHC寄單

□???? 如有需要請聯系：

公司印鑒

（公司聯系人：蘇祥電話：86-010-********）年月日

中國銀行

Bank of china

Office:××××

Address:××××

TLX: ×××× Date July 20,2003

FAX:××××

Our reference number

SHHX88901119

For all Communications

Please always quote

Dear sirs,

We enclose the following documents for collection.

Documentary collections Clean collection

To (Collecting bank): Banquet quip

Canada

Drawer: Baoliandeng Trading Co., Ltd

Drawee :Layman Trading Co., LTD

Amount :USD 28,000.00

Documents

Draft (s)

Commercial

Invoice

Ocean B/ L

N/N

Ocean

B/L

Airway

Bills

Insurance

Policy

P/W

List

Quality

Cert

Origin

Cert

G.P.S.

Form A

Beneficiary’s

Cert

Fax/

Cable

Copy

1/2

1/3

1/2

Disposal of proceeds upon collection:

Remit proceeds by teletransmission QUOTING OUR REF NO. Above under advice to us for credit account of Bank Of China with:

Collection instructions are marked with “x” as below:

?deliver Documentary against Payment Acceptance

?all your banking charges are for account of? Drawer Drawee

Waive banking charges and /or interest by Drawee.

Do not waive banking charges and /or interest

?Advise us acceptance of draft(s) and giving due dateby teletransmission/airmail

Hold draft(s) and documents pending further instruction from us in the case of non-payment/non-acceptance

?In case of dishonor, have the goods stored in bond and insured against usual risks when deemed necessary ,and advise us immediately to that effect.

If payment is delayed collect interest at ＠ %p.a. for the period of such delay.

In case of need, refer to

For Bank of China

AUTHORIZED SIGNATURE (S)

Banquet quip

Canada

Office:××××××

Address:××××××

進口托收單據通知書

INWARD DOCUMENTS FOR COLLECTION

我行業務編號

030501

日期:

Our ref no

Date：July 29,2003

付款人（drawee）Layman Trading Co.,Ltd

托收行（remitting bank）Bank Of China, Shanghai branch

Ref.no.: SHHX88901119

Date:

委托人（drawer）Baoliandeng Trading Co.,LTD

合同號碼（Contract No.）SHHX98027

金額（Amount）USD28,000

發票號碼（Invoice No.）SHHXFD030129 Date:

匯票期限（Tenor）D/P At Sight

付款期限（Due on）5，Feb.2003

Doc-ments

Draft (s)

Ocean

B/L

N/N

Ocean

B/L

Airway

Bill

Insurance

Policy

P/W

List

Quality

Cert

Origin

Cert

Benefit

-Carry’s

Cert

Cable

Copy

Commercial

Invoice

1/2

1/3

1/2

1/3

付款交單

Documents against PAYMENT

承兌交單

Documents against ACCEPTANCE

無償交單

Documents against FREE OF PAYMENT

請在五個工作日內辦理付款/承兌或拒付手續

Documents against PAYMENT/ ????ACCEPTANCE

Or Dishonor within five working 　　　　? 　　days

? 我行銀行費用由你公司承擔

Our bank’s charge are for your account

國外銀行費用由你公司承擔

Remitting bank’s charge are for your account

?????中國銀行

FOR BANK OF CHINA

銀行印鑒

NO： ?????????????????? ???????????????????DATE October 10,2003 shanghai???????

Exchange for??? USD 18600,00??????????????????????????????? ?????????????????????????????????

??At 30? days????sight????? ?of the first of exchange (second of the same tenor and date unpaid)

Pay to the order of ????????????????????????????????????????

?? Bank of china ,shanghai??branch?????????????????????????

The sum of United States Dollars eighteen thousand six hundred???? only

Drawn against shipment of 900 sets of chinese from shanghai to

Canada for collection

To ?Layman Tranding Co.,Ltd?????? ??????????for ?Baoliandeng Tranding Co..LTD.???

????　　　　　　　　　　　　　　　　　　　　????????SHANHHAI CHINA??????????????

???????????????????????? ?????????????????????　　　　　　　Signature manager

四、電匯業務

操作一

2002年12月，杭州商實進出口公司（HANGZHOU SHANGSHI IMP. AND EXP. CORP.)(地址：10,WENYI ROAD,XIHU DISTRICT,HANGZHOU,CHINA）（簡稱買方）從日本住金物產株式會社(SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME,OSAKA,JAPAN)（簡稱賣方）進口一批IBM計算機。兩家長期有業務往來，彼此十分了解和熟悉，并且都有良好的資信。因此，簽訂了一個購買價值為80萬美元的銷售合同，合同中雙方商訂在貨物到達杭州后45天之內采用電匯方式付款，一次付清。貨物到達杭州的日期是2003年4月18日。杭州商實進出口公司的開戶行是中國銀行浙江分行（地址是：18,WENYI ROAD,XIHU DISTRICT,HANGZHOU,CHINA），賬號是№168-00688。。日本住金物產株式會社的開戶行是東京商業銀行（地址是：3-8 SAKE I-CHOME,OSAKA,JAPAN），賬號是№7245824。杭州商實進出口公司的業務員于4月16日到中國銀行浙江分行辦理匯款手續。

完成這筆結算業務，首先是買方要填寫“匯款申請書”。請根據上述信息填具“匯款申請書”

[提示]

1. 請根據上述信息填具“匯款申請書”

操作二

1. 填寫匯款電報

2. 填寫SWIFT 報文

操作三

現假設中國銀行與東京商業銀行無賬戶關系，但與東京化學銀行（I行）有賬戶關系，中國銀行在東京化學銀行開設的帳號為№23456789，而東京化學銀行在東京商業銀行開設的賬號為№12345678，請你分別用電報或電傳和SWIFT方式完成這筆頭寸清算。 [提示]

1. 填寫匯款電報

2. 填寫SWIFT 報文

3. 填寫SWIFT MT202報文

操作四

現假設中國銀行與東京商業銀行無賬戶關系，但與東京化學銀行（I行）有賬戶關系，賬號為№23456789；東京商業銀行與化學銀行無賬戶關系，而東京的另一家銀行A行與東京化學銀行（I行）有賬戶關系，東京化學銀行在A行開設的賬號是№0-128/8988/1688，A行與東京商業銀行有賬戶關系，請你分別用電報或電傳和SWIFT方式完成這筆頭寸清算。 [提示]

1. 填寫匯款電報

2. 填寫SWIFT 報文

3. 填寫SWIFT MT202報文

操作五

1. 請簡述其具體過程。

答案：

.NO: CNSH0429 DateFeb 15,1997 Guangzhou

Exchange for USD1，556，702.00

At 60 days sight Pay this first Bill of exchange (second of the same tenor and date unpaid)

Pay to the order of Bank of ChinaGuangzhou branch

The sum of United States Dollars one million five hundred and fifty six thousand seven hundred and two only

Drawn against shipment of ten shipping containers from Guangzhou to British for Collection

To British Trading Co.,Ltd For YiDa Machinery and Power-generating

London Equipment Co.,Ltd

Guangzhou China

Signature manager

2.1

?用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANK OF CHINA，ZHEJIAN BRANCH

TO：（匯入行名稱）

TOKYO COMMERCIAL BANK

DATE：（發電日期）

APRIL 16，2003

TEST（密押）：XXXX

OUR REF NO.

888TT168168

（匯款編號）

PAY

USD800,000.00(SAY EIGHT HUNDRED THOUSAND ONLY）

（付款金額AMOUT）VALUE

APRIL 17 ,2003

（起息日DATE）

　SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME, OSAKA, JAPAN

（收款人BENIFICIARY）

FOR CREDIT OF ACCOUNT NO.

№0-168/7288/888

BANK OF CHINA，ZHEJIAN BRANCH

MESSAGE

BUYING IBM COMPUTER

（匯款附言）

ORDER

HANGZHOU SHANGSHI IMP. AND EXP. CORP.

（匯款人）

COVER

In cover, please debit our a/x with you

（頭寸撥付）

NO ANY CHARGES FOR US（我行不負擔費用）

2.2

用SWIFT方式發出的匯款委托書

Fin/Session/TSN ?????????????????????:F01 ????????.SS. ????????????????????????.SEQOwn Address ?????????????????????????????（銀行代碼） ?????????????????????????（銀行全稱）Input message type ???????????????:100 ??????????????????????????????????????????CUSTOMER TRANSFERSent to : ?????????????????????????????????（銀行代碼）????????????????????????? （銀行全稱）Input time :MIR :Priority/Obsol.Period Normal/100 Minutes（只須填以下部分）

MT 100 CUSTOMER TRANSFERDATE030416Sent to ：TOKYO COMMERCIAL BANK

: 20/transaction reference number：888TT168168

: 32A/value date, currency code, amount：DATE：030417 CURRENCY CODE：USD AMOUNT：800000,00

: 50/ordering customer （匯款人）：BANK OF CHINA，ZHEJIAN BRANCH

: 57/account with bank（賬戶行名稱）：TOKYO COMMERCIAL BANK

59/beneficiary customer（收款人名稱地址）：日本住金物產株式會社(SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME,OSAKA,JAPAN)

: 70/details of payment：BUYING IBM COMPUTER

: 71A/details of charges： NO ANY CHARGES FOR US（我行不負擔費用）

: 72/bank to bank information: In cover, please debit our A/C with you

3.1

用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANK OF CHINA，ZHEJIAN BRANCH

TO：（匯入行名稱）

TOKYO COMMERCIAL BANK

DATE：（發電日期）

APRIL 16，2003

TEST（密押）：XXXX

OUR REF NO.

888TT168168

（匯款編號）

PAY

USD800,000.00(SAY EIGHT HUNDRED THOUSAND ONLY）

（付款金額AMOUT）VALUE

APRIL 17 ,2003

（起息日DATE）

　SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME, OSAKA, JAPAN

（收款人BENIFICIARY）

FOR CREDIT OF ACCOUNT NO.

№0-168/7288/888

BANK OF CHINA，ZHEJIAN BRANCH

MESSAGE

BUYING IBM COMPUTER

（匯款附言）

ORDER

HANGZHOU SHANGSHI IMP. AND EXP. CORP.

（匯款人）

COVER

In cover, please debit our a/x with you

（頭寸撥付）

NO ANY CHARGES FOR US（我行不負擔費用）

3.2

用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANK OF CHINA，ZHEJIAN BRANCH

TO：（匯入行名稱）

TOKYO CHEMICAL BANK

DATE：（發電日期）

APRIL 16，2003

TEST（密押）：XXXX

OUR REF NO.

XXXX

（匯款編號）

PAY

USD800000.00(SAY EIGHT HUNDRED THOUSAND ONLY）

（付款金額AMOUT）VALUE

APRIL 17 ,2003

（起息日DATE）

　COMMERCE OF BANK，TOKYO

（收款人BENIFICIARY）

FOR CREDIT OF ACCOUNT NO.

№23456789

BANK OF CHINA,ZHEJIANG BRANCH

MESSAGE

BUYING IBM COMPUTER

（匯款附言）

ORDER

HANGZHOU SHANGSHI IMP. AND EXP. CORP.

（匯款人）

COVER

IN COVER, DEBIT OUR ACCOUNT WITH YOU

（頭寸撥付）

NO ANY CHARGES FOR US（我行不負擔費用）

MT 100 　　　　　　　　　　　　　　　　CUSTOMER TRANSFERDATE030416 Sent to ：TOKYO COMMERCIAL BANK : 20/transaction reference number：XXXX: 32A/value date, currency code, amount：DATE：030417 CURRENCY CODE：USD AMOUNT：800000,00: 50/ordering customer （匯款人）：BANK OF CHINA，ZHEJIANG BRANCH: 57/account with bank（賬戶行名稱）：TOKYO CHEMICAL BANK 59/beneficiary customer（收款人名稱地址）：日本住金物產株式會社(SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME,OSAKA,JAPAN): 70/details of payment：BUYING IBM COMPUTER: 71A/details of charges：NO ANY CHARGES FOR US（我行不負擔費用）: 72/bank to bank informationIn cover, we have authorized Tokyo Chemical bank of debit our account and credit the above sum to your account；

3. SWIFT報文 MT202

Explanation

Format

Sender（發報行）

?BANK OF CHINA，ZHEJIAN BRANCH

Message Type（電文類型）

202

Receiver（收報行）

TOKYO CHEMICAL BANK

Message Text（電文內容）

Transaction Reference Number（匯款編號）

：20 ：XXXX

Value Date/Currency Code/Amount（起息日/貨幣代號/金額）

：32A ：030417 CURRENCY CODE：USD AMOUNT：800000,00

Sender’s Correspondent (1)（償付帳號）

：53B/53B/№23456789

Intermediary

：56A ：

Account With Institution (2)

：57A ：

End of Message Text/Trailer（電文結束/報尾）

4.1

用電報方式發出的匯款委托書

FM：（匯出行名稱）

BANK OF CHINA，ZHEJIAN BRANCH

TO：（匯入行名稱）

TOKYO COMMERCIAL BANK

DATE：（發電日期）

APRIL 16，2003

TEST（密押）：XXXX

OUR REF NO.

888TT168168

（匯款編號）

PAY

USD800000.00(SAY EIGHT HUNDRED THOUSAND ONLY）

（付款金額AMOUT）VALUE

APRIL 17 ,2003

（起息日DATE）

　SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME, OSAKA, JAPAN

（收款人BENIFICIARY）

FOR CREDIT OF ACCOUNT NO.

№12345678

TOKYO CHEMICAL BANK

MESSAGE

BUYING IBM COMPUTER

ORDER

HANGZHOU SHANGSHI IMP. AND EXP. CORP.

COVER

IN COVER,WE HAVE AUTHORIZED TOKYO CHEMICAL BANK DEBIT OUR ACCOUNT AND REMIT THE ABOVE SUM TO YOUR ACCOUNT；

NO ANY CHARGES FOR US（我行不負擔費用）

用SWIFT方式發出的匯款委托書

MT 100 CUSTOMER TRANSFERDATE 030416 Sent to ：COMMERCE OF BANK， TOKYO : 20/transaction reference number：XXXX: 32A/value date, currency code, amount：DATE：030417 CURRENCY CODE：USD AMOUNT：800000,00: 50/ordering customer （匯款人）：BANK OF CHINA，ZHEJIAN BRANCH: 57/account with bank（賬戶行名稱）：TOKYO CHEMICAL BANK59/beneficiary customer（收款人名稱地址）：日本住金物產株式會社(SUMIKIN BUSSAN CORPORATION 3-2 SAKE I-CHOME,OSAKA,JAPAN): 70/details of payment：BUYING IBM COMPUTER: 71A/details of charges：NO ANY CHARGES FOR US（我行不負擔費用): 72/bank to bank informationIn cover, we have authorized Tokyo Chemical Bank debit our account and credit the above sum to your account；

4.3

SWIFT報文 MT202

Explanation

Format

Sender（發報行）

?BANK OF CHINA，ZHEJIAN BRANCH

Message Type（電文類型）

202

Receiver（收報行）

?TOKYO CHEMICAL BANK

Message Text（電文內容）

Transaction Reference Number（匯款編號）